The UDIN Directorate has announced an important update to the UDIN validation framework, effective for certificates issued under the “GST & Tax Audit” category. Pursuant to a Council decision, the Permanent Account Number (PAN) of the assessee has been made a mandatory field for generating UDINs on the UDIN portal. Consequently, the e-Filing portal will now validate UDINs using five parameters instead of four. These parameters are the Membership Registration Number (MRN), UDIN, Assessment Year/Financial Year, Form Number, and the PAN of the assessee. While PAN details must be provided at the time of UDIN generation, they will remain confidential and will not be visible to any third-party verifier. The change is aimed at strengthening the authenticity and traceability of documents uploaded on the tax e-filing system. Members requiring clarification on the revised process have been advised to contact the UDIN Directorate through the designated official email channel.
UDIN Directorate
The Institute of Chartered Accountants of India
08th December 2025
Validation of UDINs on the e-Filing Portal Based on Five Parameters Instead of Four
In pursuance of the decision of the Council, the members are hereby informed that the PAN of the assessees will now be a mandatory field for UDIN generation under the ”GST & Tax Audit” category on the UDIN Portal.
Henceforth, UDINs will be validated based on the following five parameters at the e- Filing Portal of CBDT:
- MRN;
- UDIN;
- AY/FY;
- Form No; and
- PAN of the assessee
The information to be provided at the UDIN portal regarding PAN of the assessee will be mandatory and will not be visible to any third-party verifier.
For clarification, if any in this regard communication may be addressed at udin[at]icai[dot]in
UDIN Directorate
