ICAI UDIN Update: New Validation Parameters and Generation under GST, Tax, Audit and Assurance
The e-Filing Portal of the Central Board of Direct Taxes (CBDT) will now validate UDINs on the basis of five parameters.
The UDIN (Unique Document Identification Number) Directorate of the Institute of Chartered Accountants of India (ICAI) has revised the validation parameters and expanded information required during UDIN generation under the ‘GST & Tax Audit’ and ‘Audit & Assurance Functions’ categories.
The update was put out by the Institute through different releases dated 18th February 2026.
The Permanent Account Number (PAN) of the assessee will now be a mandatory field for UDIN generation under the ‘GST & Tax Audit’ category. While PAN will be mandatory at the time of UDIN generation, the information will remain confidential and will not be visible to any third-party verifier.
The e-Filing Portal of the Central Board of Direct Taxes (CBDT) will now validate UDINs on the basis of the following five parameters:
- Membership Registration Number (MRN)
- UDIN
- Assessment Year/Financial Year (AY/FY)
- Form Number
- PAN of the assessee
In a separate communication issued the same day, ICAI further mandated additional disclosures at the time of UDIN generation under both ‘GST & Tax Audit’ and ‘Audit & Assurance Functions’ categories.
Succeeding auditors will now be required to capture details of the preceding year’s audit while generating UDINs. The information furnished by members in this regard has been classified as confidential and will not be disseminated.
The decision was made pursuant to the Council’s 442nd meeting held from 26th-27th May 2025 and is indicative of the Institute's efforts to strengthen audit trail mechanisms and enhance accountability in statutory reporting.
ICAI has also introduced field-level validation across all sub-categories under Section 44AB. The Council has additionally decided to implement a ceiling on UDIN generation in alignment with the prescribed limit of 60 tax audits, with the cap becoming effective from 1st April 2026 for specified Forms including 3CA and 3CB.
Members can seek clarifications on any of the releases by communicating with the UDIN Directorate at udin@icai.in.
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