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Quick Overview on G20 - 2023 India

  The 2023 G20 summit was held in New Delhi, India, on September 9-10, 2023. The main venue was the Pragati Maidan, a large exhibition complex in central Delhi. The summit was also held at other venues in New Delhi, including the Hyderabad House, the Prime Minister's residence, and the India International Centre. The 2023 G20 summit was attended by the leaders of the 20 member countries of the G20, as well as the leaders of several invited countries, including Argentina, Indonesia, Senegal, South Africa, and Turkey. The summit was also attended by the heads of international organizations, such as the United Nations, the World Bank, and the International Monetary Fund. The G20 Delhi Declaration was the outcome document of the 2023 G20 summit. It was a 38-paragraph document that covered a wide range of issues, including: The global economy and finance: The declaration called for continued efforts to strengthen the global economy and financial system. It also emphasized the importance

FAQs on UDIN


 • What is Unique Document Identification Number (UDIN)?  The Institute of Chartered Accountants of India, on noticing about the fake certifications by Non-CAs misrepresenting themselves as Chartered Accountants which misled the authorities and stakeholders, pioneered in conceptualizing a unique concept which is called "Unique Document Identification Number (UDIN) ". Unique Document Identification Number (UDIN) is 18-Digitsystem generated unique number which has to be generated by Full- time Practicing Chartered Accountants for every document certified/attested by them.  

As per the decision of the Council of ICAI, UDIN has been made mandatory in phased manner as per following schedule: 
  • 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.   

• Is UDIN mandatory for upload of the Audit Report and CA certification forms in e-filing portal? 
Yes, it is mandatory.
 
• Is it possible for upload of the form without UDIN being quoted?  
Yes, it is possible if a UDIN for the form has not been generated and the CA desires to upload the same without UDIN. However, within 15 calendar days of uploading, UDIN generated for the form should be updated to avoid the form uploaded being treated as invalid.  

• On providing UDIN, the form submission page does not get opened. What to do?
 One of the reason could be that UDIN validation process is consuming more time. You can remove the UDIN and proceed with the form upload and later update the form UDIN within 15 day of its upload  

• A form has been uploaded with valid UDIN. However, UDIN status indicates, ‘update UDIN’. What does this mean?
 As long as Taxpayer has not accepted the uploaded form, the CA would be able to modify the UDIN. 

 • How to update the UDIN in case form is uploaded without UDIN?
 A link ‘View/Update UDIN details’ will be available under My Account tab. User must click the link and shall be redirected to ‘View/Update UDIN details’ for further action.  

• How to correct the error in a form where UDIN has already been updated?
 In case an error has been identified after the upload of the form, please ensure that the taxpayer does not accept the form that has been uploaded. Upload the corrected form with the same UDIN and ensure that the taxpayer accepts the corrected form. 

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