Institute of Chartered Accountants of India's 379th Council Meeting held on 17th and 18th December, 2018 made UDIN mandatory for all Tax Audit Reports issued under IT Act, 1961 and GST Audit Reports issued under CGST Act, 2017 with effect from 1st April, 2019.

For the benefits of Members, UDIN Monitoring Group of ICAI has released detail FAQs on GST & Tax Audit which are available at https://udin.icai.org/faqs 

UDIN Monitoring Group of ICAI