UDIN Alert: Final Day to Generate UDIN for Company AGMs Held on September 30, 2025
September 30 marks six months from the end of the financial year within which companies are required to hold its Annual General Meeting.
The 60-day window for generating the Unique Document Identification Number (UDIN) for audit reports and certificates linked to companies’ Annual General Meetings (AGMs) held on September 30, 2025 closes today - November 28, 2025.
Finance professionals, in particular, Chartered Accountants and Cost Accountants who have signed any audit reports or documents linked to company AGMs held on September 30, 2025, are advised to generate their UDINs before the deadline to ensure compliance, in line with the 60-day rule prescribed by the institutes governing finance professionals in India.
Why September 30 Matters for Companies
Under Section 96 ofthe Companies Act 2013, every company is required to hold its Annual General Meeting within six months from the end of the financial year. For companies following the April-March accounting cycle, this deadline falls on September 30 annually.
As a result, a majority of statutory audits and financial statements are signed on or around this date to align with AGM approvals. Consequently, the 60-day UDIN generation period for such reports runs from September 30 to November 28, making today the final day for compliance.
The Institute of Chartered Accountants of India (ICAI) had earlier clarified through its Addendum to FAQs on UDIN (2nd Edition) that members must generate UDIN at the time of signing or within 60 days from the date of signing. The 60-day period includes both the date of signing and the date of generation.
The addendum further warns that once a UDIN is revoked or cancelled, it cannot be regenerated beyond the 60-day window.
Parallelly, the Institute of Cost Accountants of India (ICMAI), through a notice issued on October 18, 2025, extended the UDIN generation period for Cost and Management Accountants (CMAs) to 60 days, promoting consistency and ease of compliance across professional bodies.
CA Himank Singla (@CAHimankSingla) on X (formerly Twitter) had clarified to a query that the Balance Sheet signing date can be the same as the AGM date,i.e., 30th September in the case of a Short AGM.
https://x.com/CAHimankSingla/status/1994244055904211142
The UDIN system, implemented by both ICAI and ICMAI, is a measure to strengthen the authenticity and traceability of documents that are attested by finance and audit professionals.
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With the 60-day statutory period for the April-March accounting cycle concluding tonight, professionals are urged to log in to their respective Institute portals and complete UDIN generation without delay.
