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This udin system has been developed by icai to facilitate its members for verification and certification of the documents and for securing documents and authenticity thereof by regulators. From 1st october, 2019 onwards, udin is mandatory on all sorts of audit, assurance, attest and review services, therefore udin is required for all management services. 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.

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What is unique document identification number (udin) With effect from 20 june 2025, chartered accountants issuing udins under the categories “gst & tax audit” or. The institute of chartered accountants of india (icai) has expanded the scope of the unique document identification number (udin) system to include the nature of the auditor’s opinion