FAQs: Clause 44 of Form 3CD of Tax Audit Report



Quick Summary
Clause 44 of Form 3CD requires taxpayers filing tax audit reports to provide specific GST details. This reporting is mandatory for most, excluding those under presumptive taxation schemes. While expert GST knowledge isn't essential, a reasonable understanding of indirect taxes is beneficial. Tax auditors can rely on expert compilations but must exercise professional care when certifying the data.

Clause 44 in Form 3CD under Section 44AB of the Income Tax Act 1961 - Updated FAQs Sr. No Question Answers 1 Clause 44 reporting viz. GST Details reporting is applicable to whom? It is applicable to all the taxpayers who are required to file tax audit reports in Form 3CA/3CB and 3CD u/s 44AB of the Income Tax Act 1961. It is mandatory to report such information. 2
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1 Year PLAN
1999
(Excl. of GST ₹359)

BEST VALUE
2 Years PLAN
3499
(Excl. of GST ₹629)

3 Months PLAN
999
(Excl. of GST ₹179)

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