1. Introduction
Pursuant to decisions taken at the Council’s 442nd meeting held on 26–27 May 2025, the UDIN Directorate of the Institute of Chartered Accountants of India (ICAI) has introduced key updates to the UDIN framework. These updates strengthen compliance and system-based validation. The changes includes the requirement to furnish preceding year audit details during UDIN generation, introduction of additional validation parameters on the CBDT e-Filing Portal, and implementation of a ceiling on UDIN generation in line with the prescribed tax audit limits, while ensuring confidentiality of the information provided by members. These updates are discussed in detail herewith:
2. Requirement to Furnish Previous Year Audit Details While Generating UDIN Under GST & Tax Audit and Audit & Assurance
The Council has introduced a provision on the UDIN portal requiring the succeeding auditor to capture details of the preceding year’s audit while generating UDIN under the ‘GST & Tax Audit’ and ‘Audit & Assurance Functions’ categories.
The information provided by members during UDIN generation will remain confidential and will not be disseminated or made publicly available.
Click Here to Access ICAI Notification
3. Introduction of New parameter for UDIN Validation on the e-Filing Portal
In line with the Council’s decision, members are informed that the PAN of the assessee has been made a mandatory requirement for generating UDIN under the ‘GST & Tax Audit’ category on the UDIN Portal.
Going forward, UDINs will be validated on the CBDT e-Filing Portal using the following five parameters:
(a) Membership Registration Number (MRN)
(b) UDIN
(c) Assessment Year/Financial Year (AY/FY)
(d) Form Number
(e) PAN of the assessee
The PAN information furnished on the UDIN portal will be compulsory and will remain confidential and will not be accessible to any third-party verifier.
Click Here to ICAI Notification
4. Ceiling on UDIN Generation for GST and Tax Audits
The Council has approved the implementation of a ceiling on the maximum number of UDINs that can be generated, in line with the prescribed limit of 60 Tax Audits. This shall be effective from 1st April 2026.
This ceiling will apply to the following sub-categories:
- Form 3CA – 3rd proviso to Section 44AB
- Form 3CB – Section 44AB(a)
- Form 3CB – Section 44AB(b)
- Form 3CB (Combined) under Section 44AB
Accordingly, the restriction on UDIN generation through the UDIN Portal will become operational from 1st April 2026, in alignment with the Council’s decision.
Further, field-level validation has already been implemented on the UDIN Portal and will continue to apply beyond this date across all sub-categories covered under Section 44AB [clauses (a) to (e)] at the time of UDIN generation under the ‘GST & Tax Audit’ category.
Click Here to Access ICAI Notification
Click Here To Read The Full Story
The post ICAI Updates UDIN Rules with New Reporting and Tax Audit Limits appeared first on Taxmann Blog.
