UDIN for GST and Tax Audit: Know Complete Details

Unique Document Identification Number (UDIN) is an 18-Digits system generated unique number for every document certified/attested by Practising Chartered Accountants. The Institute of Chartered Accountants (ICAI) has mandated the full-time practising Chartered Accountants (CA) to generate UDIN for each assignment. Here we see the UDIN for the Goods and Services Tax (GST) and Tax Audit.

In order to combat fraudulent certification practices where non-Chartered Accountants (CAs) falsely impersonate themselves as CAs, the ICAI has introduced a novel concept called UDIN, which has been rolled out gradually. This system is designed to safeguard certificates, reports, and documents that have been attested or certified by practicing CAs, providing a means for regulators, banks, and third parties to verify their authenticity.

In accordance with the instructions from the 379th ICAI Council Meeting conducted on December 17th and 18th, 2018, UDIN became compulsory for all Tax Audit Reports issued under the Income Tax Act, 1961, and GST Audit Reports issued under the Central GST Act, 2017, starting from April 1st, 2019.

UDIN will be applicable to both reports signed manually and those signed digitally, such as MCA Forms and 15CB, when submitted online. If there is no designated field for including UDIN on digitally signed online reports, UDIN must still be generated and kept on record for eventual presentation upon request by stakeholders.

Furthermore, UDINs should be generated for each assignment by each signatory. Therefore, a single UDIN should be created and used consistently across all related forms, such as 3CA, 3CB, and 3CD. Separate UDINs are not necessary. Since UDINs are generated on a per-assignment basis for each signatory, a single UDIN can be applied to all annexures if they are included as part of the reports.

Process to Generate UDIN for Tax Audits

For generating IJDIN, the "Document type" is to be selected as "GST & Tax Audit". Thereafter, the date of signing of the Report is to be mentioned. Relevant Section of Income Tax Act is to be chosen under the Heading "Particulars of Section / Form under which Report issued" from the drop-down box which contains an illustrative list.

For reports issued under any other section of Income Tax Actwhich is not appearing in the list, UDIN can be generated by choosing "Other Report under IT Act, 1961 " and mention the details under "Document Description" Thereafter, the key fields "Figure/Value/Description" are to be filled for generating UDIN.

Process to Generate UDIN for GST Audits

For generating UDIN, the "Document type" is to be selected as "GST & Tax Audit". Thereafter, the date of signing of the Report is to be mentioned. Relevant Section of Central Goods & Services Act, 2017 is to be chosen under the Heading "Particulars of Section / Form under which Report issued" from the drop-down box which contains an illustrative list.

For reports issued under any other section of Central Goods & Services Act, 2017 which is not appearing in the list, UDIN can be generated by choosing "Other Report under CGST Act, 2017" and mention the details under "Document Description" Thereafter, the key fields "Figure/Value/Description" are to be filled for generating UDIN.

Key fields under "Figures / Values/Description" in Tax Audits as per Income Tax Act

A. Under Section 44AB, the following 5 key fields are mandatory:

1. Total Turnover as per Form 3CD
2. Net Profit/ Turnover as per Form 3CD
3. WDV of Fixed Assets as per Form 3CD
4. Assessment Year
5. Firm Registration Number (FRN)

In cases where there is no figure/value available in the report related to above mandatory key fields from Sl. No. 1 to 3, mention "0". The Assessment Year at Sl. No. 4 is to be filled in YYYY-YYYY format. In case, there is no FRN at Sl. No. 5 mentions "Not Applicable/NA" and proceeds.

Apart from above, one additional key field of PAN is there which is optional.

After this there is one more mandatory field as Document Description wherein text between 15 to 50 Characters from some portion of the report has to be mandatorily filled.

B. For Other Tax Audit Reports other than Section 44AB, following 3 key fields are mandatory:

1. Assessment Year
2. Firm Registration Number (FRN)
3. Any Figure/Value from the Report

The Assessment Year is to be filled in YYYY-YYYY format. In case, there is no FRN at Sl. No. 2 mention "Not Applicable/NA" and proceed. For the 3rd Mandatory field some Figure/Value from the report has to be mentioned. In case, there is no figure/value available in the report related to key fields at Sl. No. 3, mention "0" and proceed.

Apart from these, there are 3 additional key fields including PAN of the Assessee which are optional. After this there is one more mandatory field as Document Description wherein text between 15 to 50 Characters from some portion of the report has to be mandatorily filled.

Key fields under "Figures / Values / Description" in GST Audits

A. For Section 35(5) of CGST Act, 2017 - Form GST 9C, the mandatory key fields are as under:

1. Turnover (incl. exports) as per Audited Financial Statements under Clause 5 (A) of Form 9C
2. Turnover as declared in Annual Return (GSTR 9) under Clause 5 (Q) of Form 9C
3. Financial Year
4. Firm Registration Number (FRN)

The Firm's FRN on whose behalf the member is signing the report must be indicated. If there is no FRN because the member is signing in an individual capacity, then "Not Applicable/NA" should be noted in the FRN field.

In cases where there is no figure available in the form related to above mandatory key fields from Sl. No. 1 to 2, mention "0". The Assessment Year at Sl. No. 3 is to be filled in YYYY-YYYY format. In case, there is no FRN as at Sl. No. 4, mention "Not Applicable/NA" and proceed.

Apart from the above, there are 2 more key fields including GSTIN of the Assessee which are optional. There is one more mandatory field as Document Description wherein text between 15 to 50 Characters from some portion of the report has to be mandatorily filled.

B. For Section 66(1) of CGST Act, 2017 - Form ADT-04 the mandatory key fields are as under:

1. Short payment of Tax as per Form ADT-04
2. Any other amount as per Form ADT-04
3. Financial Year
4. Firm Registration Number (FRN) -

The Firm's FRN on whose behalf the member is signing the report must be indicated. If there is no FRN because the member is signing in an individual capacity, then "Not Applicable/NA" should be noted in the FRN field.

In cases where there is no figure available in the form related to above mandatory key fields from Sl. No. 1 to 2, mention "0". The Assessment Year at Sl. No. 3 is to be filled in YYYY-YYYY format. In case, there is no FRN as at Sl. No. 4 mentions "Not Applicable/NA" and proceeds.

Apart from the above, there are 2 more key fields including GSTIN of the Assessee which are optional. There is one more mandatory field as Document Description wherein text between 15 to 50 Characters from some portion of the report has to be mandatorily filled.

Disciplinary Action when forgot to generate UDIN

UDINs can be generated within a 15-day window after signing the document. It's important to emphasize that the mandatory requirement for UDIN generation is in accordance with the Council's decision. Failing to generate the same will be considered a violation of the Council's decision and could result in disciplinary actions as outlined in clause (1) of Part II of the Second Schedule of The Chartered Accountants Act, 1949.

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