All About Unique Document Identification Number (UDIN) for Practicing Chartered Accountants

  • CA|Exam|
  • 5 Min Read
  • By Taxmann
  • |
  • Last Updated on 6 December, 2023

Unique Document Identification Number (UDIN)

Table of Contents

  1. Need for Introduction of UDIN
  2. What is UDIN?
  3. Implementation of UDIN
  4. Benefits of UDIN
  5. Unique Features of UDIN
  6. New Features of UDIN
  7. Trademark and Copyright of UDIN
  8. Time for Generation of UDIN
  9. Flow of UDIN System
  10. Revoke/Cancel UDIN
  11. Non-Compliance of UDIN
  12. Conclusion

1. Need for Introduction of UDIN

Chartered Accountants (CAs) have an important role in the economic development of the country and the Institute of Chartered Accountants (ICAI) being the governing body has a very crucial role to play as a partner in the process of nation building. Before the introduction of Unique Document Identification Number (UDIN) in 2019, there was a huge demand from the Indian Banker’s Association (IBA) and the bankers regarding the verification of authenticity of the signature of Chartered Accountants (CA). ICAI noticed rising cases of misrepresentation of CAs’ services and forged signatures of CAs being done by non-CAs.

It was to fulfil this demand and curb such malpractices, that ICAI came up with the idea of online real time processing system wherein the credentials of any of its members could be verified. So, it was from the genesis of idea that UDIN was initiated. UDIN is amongst the most successful reforms ICAI has undertaken in the recent past. Accordingly, ICAI has come up with a guideline that every signature of the CA must be followed by a UDIN, in order to establish the ownership of that particular document. The advent of UDIN has helped establish a climate of trust, accountability and openness among the stakeholders towards ICAI and its members. | Practice | Income-tax

2. What is UDIN?

Unique Document Identification Number (UDIN) is an 18-digit system generated unique number for every document certified/attested by full time practicing CAs and registered with the UDIN portal ( The configuration of the 18-digit UDIN is as follows:

First Two Digits Next Six Digits Last Ten Digits
Last 2 digits of current year ICAI’s Membership No. Alpha-numeric number generated randomly by the system

3. Implementation of UDIN

UDIN was introduced and made mandatory by the Council in a phased manner:

Implementation of UDIN

4. Benefits of UDIN

Benefits of UDIN

5. Unique Features of UDIN

  1. Only members of ICAI with full-time Certificate of Practice (CoP) can register.
  2. No limit on the number of generation of UDIN.
  3. Only signing partner can generate UDIN.
  4. Assists regulators and banks in verifying the credentials of documents certified by CAs.
  5. No fees for registration/generation of UDIN.
  6. Neither client name nor any document is required to be disclosed or uploaded anywhere.
  7. OTP and UDIN is shared only on the registered mobile and email of the members.
  8. In case, a document has been signed by more than one partner of the CA firm, then all such signing partners shall generate UDIN separately.

6. New Features of UDIN

1. Graphical User Interface (GUI) based user dashboard for the Members

The interface will present the summary UDIN statistics for various categories viz, Audit and Assurance, GST and Tax Audit and Certificates generated by a member since 2019. This feature enables members to keep a track of total UDINs generated by them.

2. Downloadable filled-in UDINs in PDF

Members will be able to download PDF having details regarding filled-in data for UDINs, enabling them to verify the data entered into the system for generating UDIN.

3. Save and Copy Option

Save draft and Copy UDIN option will assist the members for a flawless experience on mentioning the UDINs without any copying error.

4. Enabled QR code in UDIN PDF

All the key details punched at the time of UDIN generation are provisioned for QR code. After scanning the QR code, the same shall be directed to the “Verify UDIN” link for verification, thus, enabling the verifiers an option of scanning the QR code, which is a modern feature in the governance ecosystem.

5. Monthly/Quarterly mails to the members

UDIN generated at firm’s level for a particular month/quarter, will be mailed to firm’s head at the end of the said period.

6. Providing details of periodically generated UDINs

Monthly/Quarterly number of the total UDINs generated will be made available to all registered members at UDIN portal.

7. Effective search functionality

Enhanced search functionality on almost all the fields with full text search on the basis of entered data on text field.

7. Trademark and Copyright of UDIN

The acronym “UDIN” has been registered under the Trademarks Act, 1999 with effect from 15th March, 2019 in the name of ICAI under the seal of Registrar of Trade Marks.

Copyright for the same has been obtained by ICAI on 9th February, 2021.

8. Time for Generation of UDIN

UDIN is to be generated at the time of signing the documents. However, it may be generated within 60 days from the signing of the document.

9. Flow of UDIN System

Flow of UDIN System

10. Revoke/Cancel UDIN

In case of any error committed in the process of UDIN generation, the same may be corrected by revising the form with new UDIN generated by revoking the earlier generated UDIN.

11. Non-Compliance of UDIN

Clause (1) of Part II of Second Schedule of the Chartered Accountants Act, 1949

“A member shall be guilty of Professional misconduct if he contravenes any of the provisions of the Act, Regulations or Guidelines issued by the Council.”

Thus, non-compliance of UDIN directive shall amount to professional misconduct and may attract Disciplinary Proceedings as per the aforesaid provisions of the Act.

12. Conclusion

UDIN as an endeavour of ICAI, has brought a universal verification mechanism for ascertaining the authenticity of the documents signed by the Indian Chartered Accountants. Since its inception, UDIN has become a sine qua non for trust and accountability. Its success can be rated from the fact, that the total number of UDINs generated by ICAI members has crossed the mark of 4 Crores in the year 2022. UDIN with its unique features, has served as one of the pivotal instruments of institutional governance.

Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.

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