Members generating UDIN under ‘GST & Tax Audit’ and ‘Audit & Assurance Functions’ must now mandatorily provide information regarding the Auditor’s Opinion on the UDIN portal.
The Institute of Chartered Accountants of India (ICAI) announced on June 20, 2025, that members will now need to provide Auditor’s Opinion when generating Unique Document Identification Numbers (UDINs) under the ‘GST & Tax Audit’ and ‘Audit & Assurance Functions’ categories. This new requirement means that details regarding the Auditor’s Opinion must be entered on the UDIN portal during the generation process. The ICAI clarifies that while this information is mandatory for members to submit, it will not be visible to any third-party verifiers. Members are advised to note this change in the UDIN generation procedure. For any questions, members can contact udin@icai.in.
UDIN Directorate
The Institute of Chartered Accountants of India
20th June 2025
Additional information required during UDIN generation under ‘GST & Tax Audit’ and’ Audit & Assurance Functions’ Categories
The members are hereby notified that the information regarding Auditor’s Opinion, henceforth, would be required to be filled in, while generating UDIN under ‘GST & Tax Audit’ and ‘Audit & Assurance Functions’ categories at the UDIN portal.
The information regarding Auditor’s Opinion is mandatorily to be provided at the UDIN portal during the generation of UDIN. The information so filled in by the members would thus not be visible to any third-party verifiers.
Members may take a note of aforesaid information.
For any clarification, please write us at udin [at]icai[dot]in.
Is it mandatory for Concurrent Bank audit Also. As we Report non compliances of Branch, Which opinion is recommended for the same ?