The Institute of Chartered Accountants of India (ICAI) has issued an important update regarding the revocation process of Unique Document Identification Numbers (UDINs). During the ICAI Council’s 420th meeting held on March 23–24, 2023, a significant decision was made to impose a strict time limit for UDIN revocation.
Under this revised rule, members will now have only 48 hours from the time of UDIN generation to initiate a revocation request. This new restriction applies to all UDINs generated on or after 23 June 2023.
What is a UDIN?
A Unique Document Identification Number (UDIN) is an alphanumeric code issued by chartered accountants for every document they certify or attest. Acting as a digital signature, it ensures the authenticity of audit reports, financial statements, certificates, and other professional documents. UDIN plays a crucial role in preventing forgery and validating a CA’s involvement in certified documents.
Impact of the New 48-Hour Revocation Time Limit
The introduction of the 48-hour revocation window means that members must now exercise extra caution before generating and revoking a UDIN. Once the 48-hour period expires, the UDIN can no longer be revoked. This amendment aims to:
Strengthen transparency in the verification system
Reduce misuse or frequent revocations
Enhance the reliability of documents attested by chartered accountants
Why This Matters for Stakeholders
The new time limit benefits all parties that rely on UDIN verification—such as regulators, government authorities, banks, and other institutions. Because a UDIN can now be revoked only within 48 hours, stakeholders can trust that:
A UDIN under verification is final and reliable
The risk of last-minute revocations is minimized
The verification process becomes faster and more secure
This shift contributes to a more streamlined and trustworthy documentation ecosystem.
Conclusion
ICAI’s decision to enforce a 48-hour restriction on UDIN revocation marks a significant step toward improving accountability and transparency in the certification and attestation process. By defining a clear revocation timeframe, ICAI ensures that UDINs remain credible, consistent, and dependable for authorities, regulators, banks, and other stakeholders.
Members are encouraged to stay aware of this new rule and factor it into their documentation practices to maintain compliance and support a more robust financial environment.
ICAI Announcement dated 23/06/2023: 48 Hours Restriction on Revocation of UDINs
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Overview of the ICAI’s Handbook on UDIN-related FAQs
ICAI Announces 48 Hours Restriction on Revocation of UDINs
Mention of FRN mandatory for UDIN Generation by ICAI Members from 01/02/2022
Extension of Time Limit for Generating UDIN from 15 to 60 days: ICAI
CBDT Extends Timeline to Allow validation of UDINs
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UDIN to be validated during uploading of Tax Audit Reports (TAR): CBDT
ICAI makes UDIN mandatory for all Audit Reports/ Certificates from 01/07/2019
UDIN is mandatory for which type of Certificates from 01/02/2019?
I am unable to understand the logic of ICAI allowing even 48 hours for revocation of UDINs. Such revocation feature should always be disabled.
This 48-hour revocation restriction on UDIN (effective for all UDINs generated on or after 23 June 2023) was a very important and mostly welcome change by ICAI. Here are my practical comments on it from the perspective of a practicing CA and from what I’ve seen in the profession over the last 2+ years:
Positive aspects:
1. Huge reduction in misuse: Before this rule, some CAs were casually generating UDINs and revoking them multiple times on the same document (especially in bank certificates, GST audit reports, Form 15CB etc.). This was creating confusion for banks and authorities. The 48-hour rule has almost eliminated that mischief.
2. Forces discipline: CAs now double-check and triple-check all figures and wordings before hitting “Generate UDIN”. Error rates have actually come down because of this fear of permanence.
3. Greater trust from banks & regulators: Banks earlier used to call and confirm with the CA even after UDIN verification because they knew revocation was possible anytime. Now most banks now accept UDIN as final once verified on the portal.
Practical pain points still faced by genuine CAs:
1. Typographical or silly mistakes: Even a small typo in PAN, amount in words, or date can make the certificate useless, but after 48 hours you’re stuck. You have to issue a fresh certificate with a new UDIN and get physical/digital signatures again, very painful in tax audit reports or 15CB cases where clients are in different cities.
2. Client-induced changes: Very common scenario, you issue a certificate, generate UDIN, client comes back after 3–4 days saying “Sir, one figure was wrong, please change”. Now you cannot revoke, so you have to redo everything.
3. System glitches: Sometimes the UDIN portal itself hangs or throws errors at the time of generation. If you somehow manage to generate and later realise there was an error because of portal issue, you still can’t revoke after 48 hours.
4. No exception mechanism: ICAI has not provided any channel for genuine hardship cases. Many representations were sent requesting at least a one-time revocation facility per year or a committee approval route, but nothing has come so far (as of 2025).
What practicing CAs actually do now do to manage risk:
1. Generate UDIN only at the very last moment, after client gives final approval in writing (email/WhatsApp).
2. Keep a soft copy without UDIN ready, take client confirmation, then put UDIN and send.
3. In tax audits and 15CB, many firms now get the report signed by client on the copy without UDIN first, then add UDIN and take fresh signature/e-sign.
Overall verdict (2025 perspective):
The rule has achieved its main objective, misuse and frivolous revocations have dropped drastically. But it has also increased compliance burden and tension for honest CAs because of zero tolerance even for bona fide mistakes.
ICAI should ideally introduce a limited exception window (say max 2-3 revocations per member per year with proper justification and nominal fee) so that genuine errors can be corrected without harassing the member or the client.
Until then, the mantra in the profession is simple: “Once UDIN is generated, treat it as carved in stone.”