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December 19, 2020

Tax Reports and Forms will be valid only if UDINs validated by CBDT E-filing Portal

by CA Shivam Jaiswal in ICAI

Tax Reports and Forms will be valid only if UDINs validated by CBDT E-filing Portal

CBDT is validating Unique Document Identification Number (UDIN) generated from ICAI portal while uploading of Tax Audit and other Income Tax Reports as per their Press release.

Tax Audit Reports / Forms uploaded on e-filing portal from 27th November, 2020 and onwards

The Tax Reports / Forms will be treated valid only if their UDINs have been validated by CBDT E-filing Portal. For doing so, CAs will have a buffer time of 15 days to update their UDIN at e-filing portal in addition to providing the same instantly.



UDIN is being validated by e-filing portal online with UDIN Portal of ICAI on three parameters:

  • Membership No of Member (MRN)
  • UDIN
  • Income Tax Form Number

Therefore, the Form number selected at the UDIN Portal while generating UDIN, same form number has to be selected at e-filing Portal also while updating UDIN at the time of uploading Reports or within 15 days thereafter. Members are, therefore, requested to ensure that relevant Form Number is selected from the drop-down panel of UDIN Portal. For ready reference, the list of IT online forms available in the Drop Down at UDIN Portal under the category GST and Tax Audit can be Viewed Here.
Tax Audit Reports / Forms uploaded on e-filing portal between 27th April, 2020 and 26th November,2020

CBDT has come out with this functionality of mentioning UDIN in IT Forms at e-filing portal from 27th April,2020 onwards. It is being observed that some members though might have generated UDIN for IT Forms well in time but some-how missed to update the same on e-filing portal.



On the persuasion of ICAI, CBDT has given a one-time relaxation by allowing them to update UDINs for forms latest by 31st December, 2020 for treating these forms as valid. In view of the same, such members are requested to update the UDINs on the e-filing Portal at the earliest but not later than 31st December, 2020 for all such IT Forms which have been uploaded by them from 27th April, 2020 onwards till 26th November, 2020. For facilitation of Members the steps and screenshots of e-filing portal involved for updating UDIN is available. Members may kindly note that UDIN is treated as consumed when it is accepted by the Taxpayer. Once the UDIN is updated by the member, e-filing portal automatically validates it and shows error message if it is not validated successfully.

The members may kindly once again note that now the Form / Tax Audit Report for which no valid UDIN has been updated within the permissible time limit of 15 days will be treated as invalid. Considering the fact that now IT Form will be treated as Valid by e-filing only if the validation of UDIN is done and Taxpayer has accepted the form, it is recommended that members should plan the filing of the Tax Audit Reports without waiting for the last date to avoid any last-minute hassles.

FAQs on Unique Document Identification Number (UDIN)

1. What is Unique Document Identification Number (UDIN)?

Answer: The Institute of Chartered Accountants of India, on noticing about the fake certifications by Non-CAs misrepresenting themselves as Chartered Accountants which misled the authorities and stakeholders, pioneered in conceptualizing a unique concept which is called “Unique Document Identification Number (UDIN) “. Unique Document Identification Number (UDIN) is 18-Digitsystem generated unique number which has to be generated by Full- time Practicing Chartered Accountants for every document certified/attested by them.

As per the decision of the Council of ICAI, UDIN has been made mandatory in phased manner as per following schedule:

  • For all Certificates w.e.f. 1st February, 2019;
  • For all GST and Tax Audit Reports w.e.f. 1st April, 2019;
  • For all other Audit, Assurance and Attestation functions w.e.f. 1st July, 2019.

2. Is UDIN mandatory for upload of the Audit Report and CA certification forms in e-filing portal?

Answer: Yes, it is mandatory.

3. Is it possible for upload of the form without UDIN being quoted?

Answer: Yes, it is possible if a UDIN for the form has not been generated and the CA desires to upload the same without UDIN. However, within 15 calendar days of uploading, UDIN generated for the form should be updated to avoid the form uploaded being treated as invalid.

4. On providing UDIN, the form submission page does not get opened. What to do?

Answer: One of the reason could be that UDIN validation process is consuming more time. You can remove the UDIN and proceed with the form upload and later update the form UDIN within 15 day of its upload

5. A form has been uploaded with valid UDIN. However, UDIN status indicates,‘update UDIN’. What does this mean?

Answer: As long as Taxpayer has not accepted the uploaded form, the CA would be able to modify the UDIN.

6. How to update the UDIN in case form is uploaded without UDIN?

Answer: A link ‘View/Update UDIN details’ will be available under My Account tab. User must click the link and shall be redirected to ‘View/Update UDIN details’ for further action.

7. How to correct the error in a form where UDIN has already been updated?

Answer: In case an error has been identified after the upload of the form, please ensure that the taxpayer does not accept the form that has been uploaded. Upload the corrected form with the same UDIN and ensure that the taxpayer accepts the corrected form.

8. How to correct the error in the form with valid UDIN after it has been accepted by the taxpayer?

Answer: If the mistake or error in the form or attachment has been noticed subsequent to taxpayer accepting the form linked to a valid UDIN, then the process is only revising the form with new UDIN generated by revoking the earlier generated UDIN of the submitted form.

9. What will happen to the form if the CA uploads without UDIN or fails to update the UDIN within 15 calendar days, but the form uploaded has been accepted by the taxpayer?

Answer: The form uploaded will be treated as invalid with all due consequences of law attracted.

10. What will happen to the form uploaded by the CA with UDIN and not accepted by the taxpayer?

Answer: The form uploaded will not be considered as valid submission by the taxpayer till it is accepted by the taxpayer.

11. What will be considered as the date of submission of the form by the taxpayer?

Answer: The date of submission of the form by the taxpayer will be the date on which the taxpayer accepts the form uploaded by the CA or the date on which the CA has furnished the UDIN, whichever event takes place later as the case may be.

12. What will happen to the form in case UDIN is revoked?

Answer: In case UDIN of a form is revoked after its acceptance by the taxpayer, then the form submitted with that UDIN will be treated as invalid on the date on which the UDIN is revoked with due consequences of law attracted.

13. What will be considered as the date of submission of the form by the taxpayer in case UDIN is revoked?

Answer: In case UDIN of a form is revoked after its acceptance by the taxpayer, and a revised form with fresh UDIN is uploaded, then the date on which the taxpayer accepts the revised uploaded form will be considers as the date of submission.

14. How to correct the error in a form where UDIN has not been updated?

Answer: In case an error has been identified after the upload of the form, ensure that the taxpayer does not accept the form that has been uploaded. Re-upload the corrected form with the same UDIN and ensure that the taxpayer accepts the form which is the corrected.

15. What does the status ‘Consumed’ indicates under ‘UDIN status’?

Answer: It indicates that the form uploaded by the CA with a UDIN has been accepted by the taxpayer and the UDIN linked to the form cannot be used for upload of another form or the revision or correction of the form already uploaded without its revocation.

16. What does the status ‘Unconsumed’ indicates under ‘UDIN status’?

Answer: It indicates that the form uploaded by the CA with a UDIN has been rejected by the taxpayer and the form can be re-uploaded using the same UDIN

17. How to modify the UDIN in case UDIN is linked to a form but the form is not accepted or rejected by the taxpayer?

Answer: A link ‘View/Update UDIN details’ will be available under My Account tab. User must click the link and shall be redirected to ‘View/Update UDIN details’ for further action.

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