Thank You CBDT:  GST Reporting in Tax Audit Report kept on Hold 


Thank You CBDT:  GST Reporting in Tax Audit Report kept on Hold

Clause 30C (GAAR) & Clause 44(GST) of Tax Audit Report has been further kept at abeyance till 31.03.2022.

Compliance with above clauses was the toughest task in the tax audit report and could have invited high efforts for the professionals.

Time to thank CBDT for timely deferring it.

Tax Audit Clause 30C and 44 are deferred till 31st Mar 2022.

The CBDT has extended the due date for filing Form 3CD for the fourth time the requirement for companies to include in their tax audit report the details of Goods and Services Tax (GST) and GAAR. Section 44AB of the Income-tax Act, 1961 read with rule 6G of the Income tax Rules, 1962 requires specified persons to furnish the Tax Audit Report along with the prescribed particulars in Form No. 3CD. The existing Form No. 3CD was amended vide notification no. GSR 666(E) dated 20th July, 2018 with effect from 20th August, 2018.

However, the reporting under clause 30C and clause 44 of the Tax Audit Report was kept in abeyance till 31 March, 2019 vide Circular No. 6/2018 dated August 17, 2018, which was subsequently extended to 31 March, 2020 vide Circular No. 9/2019. Vide circular no. 10/2020 dated April 24, 2020, it was further extended to 31 March, 2021.

The copy of the CBDT order is enclosed herewith as under:

Thank You CBDT: GST Reporting in Tax Audit Report kept on Hold



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