Company Law : ICAI rules restrict UDIN generation beyond 60 days of signing, making backdated financial statements invalid. Companies should pre...
Company Law : Proposals for allowing retrospective UDIN generation under compliance schemes have raised questions about professional ethics. Exp...
CA, CS, CMA : The UDIN portal now captures prior auditor information to ensure ethical compliance, professional discipline, and a traceable audi...
CA, CS, CMA : ICAI mandates that CAs must now record the type of audit opinion (Unmodified, Qualified, Adverse, or Disclaimer) when generating U...
CA, CS, CMA : Learn about UDIN (Unique Document Identification Number) for Chartered Accountants (CAs). Discover its purpose, format, registrati...
CA, CS, CMA : The UDIN portal will now validate turnover, gross receipts, and presumptive tax conditions before allowing UDIN generation for tax...
Corporate Law : FAQs confirm that only practicing professionals with a full-time CoP can generate UDINs, while others may only view past records. ...
CA, CS, CMA : The authority held that PAN must be compulsorily entered for UDIN generation in GST and tax audit cases, expanding validation to f...
CA, CS, CMA : UDIN generation now requires disclosure of preceding year audit details for specific audit categories. The update strengthens audi...
CA, CS, CMA : ICAI to upgrade UDIN Portal to DigiCA Platform on 20th Dec 2025 with enhanced features and improved interface. Members should comp...
Goods and Services Tax : The High Court granted a post-decisional hearing after finding that a proper Chartered Accountant’s certificate with UDIN was no...
CA, CS, CMA : Delhi High Court ruling upholds disqualification of bid by Sunshine Caterers in IRCTC tender due to non-mention of certified infor...
Corporate Law : Uttarakhand High Court held that as per notification dated 02.08.2019, Tax Audit Reports are mandatorily required to have Unique D...
Goods and Services Tax : In the present case, he had been paid professional fee for uploading of the refund of Input Tax Credit. The petitioner and his co-...
Income Tax : Chartered Accountants Association, Surat Vs. Union Of India (Gujarat High Court) HC refuses to Extend Due date of Filing The Tax...
DGFT : Verify DGFT Licences and Certificates online using UDIN. Access and authenticate documents easily on the DGFT website with no logi...
Income Tax : The Institute of Chartered Accountants of India, in its gazette notification dated 2nd August, 2019, had made generation of UDIN f...
CA, CS, CMA : A member of the Institute in practice shall generate Unique Document Identification Number (UDIN) for all kinds of the certificati...
ICAI rules restrict UDIN generation beyond 60 days of signing, making backdated financial statements invalid. Companies should prepare statements now, sign with the current date, and file pending returns under the CCFS Scheme.
Proposals for allowing retrospective UDIN generation under compliance schemes have raised questions about professional ethics. Experts argue that such relaxation could indirectly validate backdated audit documents.
The High Court granted a post-decisional hearing after finding that a proper Chartered Accountant’s certificate with UDIN was not filed before the appellate authority. The matter was remanded for fresh consideration with liberty to submit relevant documents.
The UDIN portal will now validate turnover, gross receipts, and presumptive tax conditions before allowing UDIN generation for tax audits under Section 44AB.
The UDIN portal now captures prior auditor information to ensure ethical compliance, professional discipline, and a traceable audit trail without exposing client data.
FAQs confirm that only practicing professionals with a full-time CoP can generate UDINs, while others may only view past records. This tightens access control and improves document authenticity.
The authority held that PAN must be compulsorily entered for UDIN generation in GST and tax audit cases, expanding validation to five parameters to enhance document authenticity.
UDIN generation now requires disclosure of preceding year audit details for specific audit categories. The update strengthens audit traceability while ensuring confidentiality of member data.
ICAI to upgrade UDIN Portal to DigiCA Platform on 20th Dec 2025 with enhanced features and improved interface. Members should complete UDIN activities before the 24-hour downtime.
ICAI and the Indian Army signed an MoU to integrate real-time UDIN verification via API, enhancing transparency, document authenticity, and fraud prevention in procurement processes.
