ICAI Membership & COP fee FY 2026–27: GSTIN update required
“ICAI Membership & COP Fee FY 2026–27: GSTIN Update Required in SSP Before 31 March 2026”
The Annual Membership Fee and Certificate of Practice (COP) Fee for the financial year 2026–27 will become payable from 1 April 2026. Members must ensure that the payment is completed on or before 30 September 2026.
To ensure correct issuance of GST-compliant tax invoices, members are advised to verify and update their GSTIN details in the Self-Service Portal (SSP) before the specified deadline.
Deadline for Updating GSTIN
Members should update their GST details through:
SSP → Profile Edit Form → Update Profile → GSTN
The last date to update GSTIN is 31 March 2026 (before 00:00 midnight).
GST numbers updated after this deadline will not be considered for issuing the tax invoice for the period 1 April 2026 to 31 March 2027.
1. Members Who Require Invoice with Firm GSTIN
Members intending to receive the tax invoice with their CA Firm’s GSTIN must:
- Update the Firm’s GSTIN in their individual member profile in SSP.
- Simply updating GST details in the firm profile is not sufficient.
This is because membership invoices are generated in the name of the individual member, and the GSTIN used for invoicing is taken from the member’s personal SSP profile at the time of invoice generation.
2. Members Who Require Invoice with Employer GSTIN (New Facility)
This option is available where the membership or COP fee is paid or reimbursed by an employer.
To avail this feature, members must:
- Update their employment details using the “Employment/Engagement Form under Regulation 190A” in SSP.
- After updating employment, enter the employer’s GSTIN in the individual member profile.
If these updates are completed on or before 31 March 2026, the invoice will be issued in the member’s name but with the employer’s GSTIN mentioned.
3. Difference Between Receipt and Tax Invoice
Members should note the following distinction:
- Receipt: Generated only after the payment of Membership/COP fee.
- Tax Invoice: Generated separately and is not proof of payment.
Tax invoices are issued during April based on the GSTIN available in SSP as on 1 April. Therefore, they should not be treated as confirmation of fee payment.
4. Payment Method
Membership and COP fees must be paid only through the ICAI Self-Service Portal (SSP).
Members should avoid making payments through cheque, NEFT, or other external methods, as such payments may not be properly recorded in the SSP membership database. This could lead to complications, including removal of the member’s name after the payment deadline.
5. Tax Invoice Generation and Delivery
- Tax invoices for FY 2026–27 will be generated in April 2026.
- The invoice will be prepared based on GSTIN details available in SSP as of 31 March 2026.
- The GSTIN must be valid, active, and accurate on the date of invoice generation.
If an invalid GSTIN is recorded, the system may issue a B2C invoice, which could delay corrections and the availability of Input Tax Credit (ITC).
Once generated, the tax invoice will be sent to the member’s registered email ID in SSP.
Final Reminder: Members are strongly encouraged to review and update their GSTIN details in the Self-Service Portal by 31 March 2026 to ensure smooth and accurate issuance of tax invoices for FY 2026–27.
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