Institute of Chartered Accountants of India (ICAI) has released an addendum to the FAQs on Unique Document Identification Number (UDIN), introducing a key update regarding the data type for capturing figures. Effective December 2024, the data type has been transitioned from alphanumeric to numeric for Certificates (from December 6), GST & Tax Audit (from December 13), and Audit & Assurance Functions (from December 20). Members now enter absolute numbers up to two decimal places, select a denomination, and view standardized values under the “Converted Value” column. This change ensures uniformity in data presentation for members and verifiers.
Mandatory fields for UDIN generation now accept only numeric values, while optional fields continue to support alphanumeric input. Extra fields can be added as needed using the “Add More” option. The update does not impact other parameters such as comments or additional document-related details, which remain unchanged. Furthermore, the change applies only to new UDIN entries and does not retroactively affect previously issued numbers. This streamlined data entry process is aimed at enhancing the accuracy and clarity of documentation under the UDIN system.
Addendum to FAQs on Unique Document Identification Number (UDIN), 4th Edition
Q1. The data type for capturing figure has been changed from alphanumeric to numeric. What are the effects of this change?
Ans. The data type for capturing figure of the parameters has been changed from alphanumeric to numeric under all categories, namely, Certificate, GST & Tax Audit and Audit & Assurance Functions in the phased manner at UDIN portal. They have come to the force from the dates as under:
- For Certificates e.f. 6th December, 2024
- For GST & Tax Audit e.f. 13th December, 2024
- For Audit & Assurance Functions e.f. 20th December, 2024
The functionality to be used by the members is demonstrated as:
The following example is demonstrated for better clarity:
| Figures | Denomination | Converted Value (for Standardization) |
| A | B | C |
| 123456.78 | Actual | 1,23,456.78 |
| 123456.78 | Hundreds | 1,23,45,678 |
| 123456.78 | Thousands | 12,34,56,780 |
| 123456.78 | Lakhs | 12,34,56,78,000 |
| 123456.78 | Millions | 123,456,780,000 |
| 123456.78 | Crores | 12,34,56,78,00,000 |
This change will enable members to enter absolute numbers up to two decimal places and select the denomination from a dropdown menu. The entered figure will be multiplied by the chosen denomination, and the third column, labelled as “Converted Value (for standardization),” will display the final value.
The figures will be displayed in this format under the List UDIN, and the same format will also be shown to the verifier in the Verifier
Q2. How to enter alphanumeric values during the generation of UDIN for certificates?
Ans. There are three fields which are required to be filled in during the generation of UDIN for certificates. Out of these three fields, two are mandatory in nature, however, the third field is optional/non-mandatory. The two mandatory fields will accept numeric values, whereas the third one, optional/non mandatory field will accept alphanumeric values. Extra fields can be added by “Add More” option, which will accept alphanumeric values.
Q3. How to enter alphanumeric values during UDIN generation for GST & Tax Audit?
Ans. Since the data type has been changed from alphanumeric to numeric under GST & tax Audit category, the mandatory fields will accept numeric values, whereas the optional/non-mandatory field will accept alphanumeric values. Extra fields can be added by “Add More” option, which will accept alphanumeric values.
Q4. How to enter alphanumeric values during UDIN generation for Audit & Assurance Functions?
Ans. Since the data type has been changed from alphanumeric to numeric under Audit & Assurance Functions category, the mandatory fields will accept numeric values, whereas the optional/non- mandatory field will accept alphanumeric values. Extra fields can be added by “Add More” option, which will accept alphanumeric values.
Q5. Will this change affect other parameters as well, such as those where we enter comments and other details related to the document?
Ans. No, the change specifically pertains to the data type for capturing numerical figures only. Other parameters, including those for comments and additional details related to the document, will remain unchanged. Members can continue to enter comments and other relevant information in the existing format.
Q6. Will this change apply retroactively to previously issued UDINs?
Ans. No, the change will apply only to new entries made after the transition is implemented for each category.
