The Institute of Chartered Accountants of India has provided a one-time relief window (1–30 April 2026) to generate missed UDINs for documents signed between 22 Oct 2025 and 22 Nov 2025 due to the portal transition.
For all other cases, the 60-day rule continues to apply.
Where UDIN is Required
UDIN is mandatory where a CA performs attest or certification functions, including:
- Audit & assurance reports
- Certificates (net worth, turnover, bank, loan, visa, etc.)
- GST and tax certifications
- Any independent professional certification
UDIN & MCA Forms – Correct Position
On the Ministry of Corporate Affairs portal:
UDIN NOT required
- For MCA e-forms signed using DSC (e.g., AOC-4, MGT-7, DIR-3 KYC)
- Where CA’s role is limited to form certification/signing within the system
- These are system-driven certifications, not independent reports
UDIN REQUIRED
-
Where a CA issues a separate certificate/report, even if linked to MCA, such as:
- Net worth / turnover certificates
- Section-based certifications
- Any independent attest function
Key Principle:
UDIN is function-based, not form-based
- Form signing (DSC) → No UDIN
- Independent certification → UDIN required
Where UDINs Commonly Get Missed
- Urgent or backdated certificates
- Manual/offline certificates
- High-volume signing periods
- Team coordination gaps
- Portal transition issues (relevant for this relief)
- Misjudging certificates as non-UDIN cases
This is a limited clean-up opportunity—review October–November 2025 documents and regularise missed UDINs before 30 April 2026.
And remember: if you are certifying independently, UDIN is expected—even in MCA-related work.
