PF Applicability - continue old UAN's in this newly covered company?

Hello To All, A company is covered in EPF in Dec 2017 with 21 employees.
We have a few members who were member of EPF and have UAN numbers. Their KYC was not updated and Some of them have withdrawn amount from EPF.
Now can I continue those UAN's in this newly covered company or we need to create new UAN.
Please advise on this.
If anyone can please provide notification that why should I consider the existing UAN. My boss has asked to produce the notification.

Continue with same UAN ... full form itself implicates its meaning , no need of notification. Even from one aaddhar number cannot create second UAN now onward.

Thank you Mr. RK Singh. I found one notification and an FAQ which agree to your answer.
I have another question on First Time Applicability. Most of the employees are working several years and are getting paid full amount. Now who will pay the 24% of PF. Employee may raise voice on reduction on net pay.
Please advise if there is provision We can deduct both from employees salary or Employer need to pay both the part.
Please advise on this.
Thanks & Regards,
Ramesh

Dear Ramesh, as stated by you, your Establishment is covered under EPF Act from Dec-2017 consequent to increase in manpower i.e 21 Employees.you have to deduct Employee share of EPF @12% from Employee Salary only.Employee Salary is subject to Statutory deductions like PF,ESI,PT, LWF,IT etc as applicable.You should have communicated to all Employees regarding applicability of EPF Act to your Establishment w.e.f Dec-2017
Further, since EPF is s Social Security Legislation, wide publicity to be given regarding various benefits provided therein

Thank You Mr. Srinath. That is what I tried to convince my boss but he is still keen to know if there is any chance we can deduct both parts from emplyee as now a days normal practice done by most of the the employers. Include both contribution in CTC.
Any notification or any provision in EPF will be appreciated.
Please.

Dear Mr Ramesh, only Employer Share of EPF @12% & Applicable Admin & EDLI Charge @ 1.15% can be included in CTC.
Your statement that "now a days normal practice done by most of the the employers. Include both contribution in CTC" is not correct
Please have a look at specimen CTC Annexure recently uploaded by Honourable Member of this cite for clarity
As an Employer ,you should forecast Employer Contribution towards EPF & ESI While structuring Salary

Thank You Srinath Sai Sir!! Your Specimen is very helpful.