The
Council of the ITHE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA has decided to
implement an innovative concept to
generate Unique Document
Identification Number (UDIN) mandatorily for all kinds of the certificates/GST
and tax audit reports and other attest function in phased manner, for
which members of the ICAI were notified through the various announcements
published on the website of ICAI www.icai.org
at the relevant times.
The Council of the Institute of Chartered
Accountants of India hereby issue the following guidelines for information of
public and necessary compliance by members of the Institute-
(i)
A member of the Institute in practice shall generate Unique Document
Identification Number (UDIN) for all kinds of the certification, GST and Tax
Audit Reports and other Audit, Assurance and Attestation functions are undertaken/signed by him which made mandatory from the following dates through
announcements published on the website of the ICAI www.icai.org at the relevant
time: -
•
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.
The above information is taken from the mentioned source for sharing purpose.
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