Mandatory UDIN from 1st July,2019 on All Tax, Statutory, GST Audit/Assurance Function
More than more than 12 Lakhs UDINs have been generated so far by ICAI Members
UDIN is mandatory already on Certificates, GST and Tax Audit and more than 1 lakh verification of UDINs has been done by various stakeholders
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From 1st July, 2019
UDIN is a landmark reform for all Practicing Chartered Accountants. UDIN is being made mandatory for all Audit & Assurance functions including all Corporate and Non-Corporate Audits from 1st July, 2019.
Please note that UDIN will not be generated after the signature dates of Certificates/Report/Certificates/Audit Reports although a 15 days window is there for exceptional circumstances.
Please inform your clients and plan your Audits/Assurance function in advance as non-compliance of UDIN directive may attract Disciplinary Proceedings as per Clause 1 of Part II of Second Schedule of Chartered Accountant Act,1949
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