As per the ICSI UDIN Guidelines, 2019, UDIN shall be generated for the following services rendered by a PCS-
1. Certification of Annual Return in Form MGT-8 under Section 92(2) of the Companies Act, 2013 and Rule 11(2) of the Companies (Management and Administration) Rules, 2014.
2. Issuance of Secretarial Audit Report in terms of Section 204 of the Companies Act, 2013 [read with Rule 9 of the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014]
3. Issuance of Secretarial Audit Report to material unlisted subsidiaries of listed entities (whose equity shares are listed) in terms of Regulation 24A of SEBI (LODR) Regulations, 2015.
4. Issuance of Annual Secretarial Compliance Report to Listed entities (whose equity shares are listed).
5. Certification under [Regulation 34(3) read with Clause 10(i) of Part C of Schedule V of the] SEBI (LODR) Regulations, 2015, that none of the directors on the board of the company has been debarred or disqualified from being appointed or continuing as directors of companies by the Board/Ministry of Corporate Affairs or any such statutory authority
6. Certification under Regulation 40(9) of SEBI [(LODR)]Regulations, 2015, certifying that all certificates have been issued within thirty days of the date of lodgment for transfer, sub-division, consolidation, renewal, exchange or endorsement of calls/allotment monies.
7. Conduct of Internal Audit of Operations of the Depository Participants registered with(NSDL) and (CDSL)] under the Bye Laws issued by NSDL and CDSL.
8. Certification under Regulation 76 of SEBI (Depositories and participants) Regulations,2018 for Reconciliation of Share Capital Audit.
9. Acting as Compliance Auditor under third party certification/Audit Scheme(Amendment), 2016 in the State of Haryana.
10. Diligence reporting for Banks in case of multiple banking/consortium lending arrangements in terms of the circular issued by RBI.
11. Conduct of Internal Audit of the stock brokers/sub brokers.
12. Issuance of Certificate in case of the Indian company accepting the investment from a foreign investor, thereby confirming compliance of Companies Act, 2013 and other matters
13. Compliance Certificate regarding compliance of conditions of Corporate Governance as prescribed under [Regulation 34(3), Schedule V, Part E of the SEBI (LODR) Regulations, 2015
14. Signing of Annual Return in Form MGT-7 [through digital signature certificates (DSC)
15. Due Diligence Report under Regulation 10 (3) of the SEBI (Delisting of Equity Shares) Regulations, 2021.
16. Certificate relating to shares held by inactive shareholders under Regulation 21(a) (iii) of the SEBI (Delisting of Equity Shares) Regulations, 2021.
17. Compliance Certificate under Regulation 10(b), 13, 26, 27, 36 of SEBI (Share Based Employee Benefits and Sweat Equity) Regulations, 2021.
18. Scrutiniser’s report pursuant to Section 108 of the Companies Act, 2013.
19. All other Reports, Returns and Certificates which are prescribed to be certified or issued under any applicable law or rules or regulations made thereunder.
The PCS may generate the UDIN for any other document which are not listed above and are not mandatory.
The UDIN generated for all e-forms, including Form MGT-7 shall remain valid for a further period of seven days from the effective date of UDIN and the same can be digitally signed by the PCS during that seven days.