ICAI Overhauls UDIN Process: Auditors Must Declare Opinions for GST, Tax, and Assurance Work

The Institute of Chartered Accountants of India (ICAI) has announced a new requirement for auditors: they now need to provide additional information, specifically the Auditor’s Opinion, when creating Unique Document Identification Numbers (UDINs) for GST, tax audits, and assurance assignments. This update, which was shared on June 20, 2025, will be implemented in phases, starting with the ‘Audit & Assurance Functions’ category.  

 

Key Highlights: 

 

•⁠  ⁠Auditors are now required to input their professional opinion on the UDIN portal when generating UDINs for GST & Tax Audit and Audit & Assurance reports.

•⁠  ⁠⁠This new requirement is designed to improve transparency and ensure the authenticity of documents, although the Auditor’s Opinion will remain confidential and won’t be accessible to third-party verifiers. 

•⁠  ⁠This initiative is part of ICAI’s ongoing commitment to enhance the integrity of the certification process and prevent any misuse of Chartered Accountant credentials. 

•⁠  ⁠The mandate applies to all practicing Chartered Accountants and is expected to simplify regulatory compliance while increasing trust among stakeholders. 

 

Outlook: 

 

As ICAI continues to digitize and secure audit documentation, members should get ready for more stringent reporting protocols. This step is poised to further bolster the credibility of CA-certified documents within India’s regulatory framework.

 

Source: Taxscan