UDIN for Tax audits and GST audits

Hello friends greetings for the day in the current article we will discuss about generation and other procedural requirement for Unique document identification number in case of Tax audit or GST Audit conducted by a CA. It has been made mandatory for all tax audit reports and GST Audit reports with effect from 1^st April 2019.

1. Process of generating UDIN for “Tax Audit”?

For generating UDIN , the document type is to be selected as ”GST & Tax audit”. Then the date of signing of report is to be mentioned. Relevant section of Income tax act,1961 is to be chosen under which the tax audit has been conducted from the drop down box which contains the list.

2. Mandatory fields in case of “Tax audit” to be filled for generating UDIN

(i) Mandatory fields for report under 44AB Of Income tax Act,1961

(a) Total turnover as per Form 3CD

(b) Net profit/Turnover as per Form 3CD

(c) WDV of Fixed assets as per Form 3CD

(d) Assessment year

(e) Firm Registration number( FRN)

In case there is no figures/values available in the report related to above mandatory key fields from (a) to (b) then “0” in value can be filled in that scenario.

(ii) Mandatory fields for report other then reports under section 44AB.

• Assessment year
• Firm registration number(FRN)
• Any figure/value from the report

In case there is no figures/values available in the report related to above mandatory key fields from (c) then “0” in value can be filled in that scenario.

3. Mandatory fields in case of “GST audit” to be filled for generating UDIN

(i) GST audit under section 35(5) of CGST Act,2017– Form GST 9C:-

(a) Turnover(Inclusive exports) as per the Audited financial statement under clause 5(A) of Form 9C.

(b) Turnover as declared in annual Return(GSTR 9) under clause 5(Q) of form 9C.

(c) Financial year

(d) Firm registration number(FRN)

In case there is no figures/values available in the report related to above mandatory key fields from (a) to (b) then “0” in value can be filled in that scenario. The assessment year in field no (c) would be filled in format YYYY.

(ii) GST audit under section 66(1) of CGST Act,2017- Form ADT-04:-

(a) Short payment of tax as per Form ADT-04.

(b) Any other amount as per form ADT-04

(c) Financial Year

(d) Firm registration number(FRN)

In case there is no figures/values available in the report related to above mandatory key fields from (a) to (b) then “0” in value can be filled in that scenario. The assessment year in field no (c) would be filled in format YYYY.

4. Separate UDIN is required for 3CB/3CA and Form 3CD?

There is no requirement of separate UDIN for  3CA/CB and Form 3CD because UDIN is generated for per assignment per signatory basis so one UDIN is to be generated and same UDIN is to be mentioned in all such forms.

5. Time limit for generation of UDIN and consequences of non generation of UDIN

UDIN can be generated within 15 days of signing of the document i.e. Tax audit report or GST audit report however UDIN cannot be generated in advance. It must be noted that UDIN is being made mandatory as per the council hence not generating UDIN will amount to non-adherence of the council decision  and may attract disciplinary proceedings as per clause (1) of Part II of second Schedule of The Chartered accountants Act,1949.

6. Generation of UDIN by whom and FRN in case a person is a partner in more than one firm?

Only full time “Practicing Chartered accountants” with Active status can Sign/attest documents and hence can also generate UDIN. However in case of Partnership firm or LLP only signing partner can generate UDIN and no one else in behalf of the signing partner can generate UDIN. The FRN of the firm on behalf of which the member is signing the report has to be mentioned. In case there is no FRN as member as the member is signing in his individual capacity then “NA” would be mentioned.

7. Help desk for queries related to UDIN

In case of any kind of difficulties being encountered by the member then member can submit their query online on the help desk tab on Menu bar available at the UDIN website.