ICAI Notifies UDIN Directions [Read Notification]

UDIN Directions - ICAI UDIN - Taxscan

The Institute of Chartered Accountants of India ( ICAI ) has notified Unique Document Identification Number ( UDIN Directions).

The Notification has said that, In exercise of the powers conferred on it under Item No.(1) of Part- II of the Second Schedule to the Chartered Accountants Act, 1949, the Council of the Institute of Chartered Accountants of India has issued the following guidelines for information of public and necessary compliance by members of the Institute

The UDIN has been made mandatory as per the Council decision taken at its 379th meeting held on 17-18 December 2018 in the following phases, (i) All Certification is done by the practising CAs w.e.f. 1st February 2019. (ii) All GST & Tax Audit Reports w.e.f. 1st April 2019 and (iii) All other attest functions w.e.f. 1st July 2019.

Unique Document Identification Number (UDIN) is 18-Digits system generated a unique number for every document certified/attested by Practicing Chartered Accountants.

A member of the Institute in practice shall generate Unique Document Identification Number (UDIN) for all kinds of the certification, GST and Tax Audit Reports and other Audit, Assurance and Attestation functions undertaken/signed by him which made mandatory from the following dates through announcements published on the website of the ICAI www.icai.org at the relevant time: –

  • For all Certificates w.e.f. 1st February, 2019.
  • For all GST and Tax Audit Reports w.e.f. 1st April, 2019.
  • For all other Audit, Assurance and Attestation functions w.e.f. 1st July, 2019.

The above Guidelines shall come into force from the above dates for the various services respectively.

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