The CBDT vide Circular 06/2018 had deferred the reporting of details under clause 30C (pertaining to GAAR) & clause 44 (pertaining to GST) of Form 3CD till March 31, 2019. Now, considering the representations with regards to further deferment of such reporting, the CBDT has decided that the reporting under clauses 30C & 44 of tax audit report shall be kept in abeyance till March 31, 2020.
from taxmann.com News http://bit.ly/30lWB38
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