Furnishing of GST & GAAR details in Form 3CD deferred till March 31, 2019: CBDT

The Central Board of Direct Taxes (CBDT) has decided that reporting under the newly inserted clause 30C (pertaining to GAAR) & clause 44 (pertaining to GST) in the Form 3CD shall be kept in abeyance till 31st March 2019. The tax auditors, are not required to report these details while furnishing tax audit report.

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