What is a UDIN – Unique Document Identification Number for GST?
A UDIN or a Unique Document Identification Number is an 18-digit unique number which is generated by the system for every document which a practicing Chartered Accountant certifies or attests.
Why is a UDIN required?
A UDIN is needed by the law because it helps in avoiding frauds such as documents certified or attested by a random person. Such random persons may attest documents by posing as a CA hereby misleading stakeholders and authorities. A UDIN prevents such malpractices by securing documents which have been attested by actual and practicing CAs. This will ensure authenticity of documents for third parties.
What do the digits of a UDIN represent?
A UDIN has 18 alphanumeric digits which are arranged in the following manner:
The first two digits represent the last two digits of the current year (for year 2019, the digits will be “19”);
The next 6 digits represent the ICAI membership number of the CA (eg. 123456);
The last 10 digits represent the random alpha numerals generated by the system (eg. ABTSBN5678).
Therefore, a UDIN with the aforementioned details will look like: 19123456ABTSBN5678.
How secure is a UDIN?
A UDIN is extremely secure because it cannot be viewed by any third party. Only the member and the stakeholders/regulators that have the UDIN can view it. Also, it is secure because a UDIN does not hold any of the client’s information.
When should a CA generate UDIN?
A UDIN should ideally be generated by the CA while attesting a document or certificate. A UDIN for GST can, however, be generated at any time within 15 days of attesting a document or certificate. These 15 days should be strictly counted from the date which is mentioned in the document.
Is any document upload or fee payment required in order to generate UDIN?
No, UDIN generation does not require any payment of fee or uploading of documents. Only those CAs who have a full-time Certificate of Practice can register on the UDIN portal so as to generate a UDIN. Only they can and should generate a UDIN.
Is registration mandatory for generating UDIN?
Yes, one-time registration is compulsory for a member to generate UDIN. Once registered, the same credential can be used to login to the UDIN portal and generate any number of UDIN.
What is the process of registering on the UDIN portal?
The steps given below may be followed in order to register on the UDIN portal:
Step 1 – Go to the UDIN portal
Step 2 – Click on “Member Registration” or “For First Time Sign Up, Click Here”
Step 3 – You will be taken to the registration window. Enter your date of birth, membership number, and enrolment year.
Step 4 – Then click on “Send OTP”. Enter the OTP sent to your registered mobile number or e-mail address for confirmation.
Step 5 – Upon confirmation, you will receive your username and password for the UDIN portal on your registered mobile number or e-mail address. Your registration will then be complete.
What is the process to generate UDIN?
The following steps can be followed by a registered member to generate UDIN for GST:
Step 1 – Go to the UDIN portal and log in with your username and password
Step 2 – In the menu section, click on “Generate UDIN”
Step 3 – From the drop-down menu, select the “Document Type”
Step 4 – Enter details such as date of attesting document, any two financial figures from the documents such as turnover/net worth, and description of the figures entered in 10 to 50 characters. It is mandatory to enter at least 2 financial figures. In case no figure is mentioned in the document, the member should mention “Zero (0)” in the financial figure section and describe it as “There is not Financial Figure in Certificate”.
Step 5 – Under “Document Description”, describe the document in 15 to 50 characters.
Step 6 – Click “Send OTP”
Step 7 – Enter the OTP sent to your registered mobile number or e-mail address and click “Preview”. This will display the details entered so as to generate UDIN.
Step 8 – In order to edit the details, click on “Back”. If all details are accurate, click “Submit”.
You will then be generated your UDIN to be mentioned in the document through print, watermark, or hand. Handwritten or printed UDIN may be mentioned in the certificate after the member’s signature and membership number.
Should a UDIN be generated for original documents only or for duplicates as well?
A UDIN should only be generated once for original documents only. If a client requests a duplicate document, the same UDIN is to be mentioned in the duplicate as in its original certificate.