Tax Audit Report Advocate

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This discussion addresses whether an advocate, who is not registered for GST and has not availed Input Tax Credit (ITC), needs to report details as per Clause 44 of the Tax Audit Report. The consensus is that Clause 44 reporting is required irrespective of GST registration status, as it pertains to the Income Tax Act and the assessee's income.

MAKARAND DAMLE

MAKARAND DAMLE (Querist)
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11 September 2023 Assessee is an Advocate whose services are subject to GST under reverse charge
He is not registered under gst and also ITC credit is not availed by him

My question is whether reporting details as per clause 44 of Tax Audit Report are necessary in his case ?

CA Prateek Garg

CA Prateek Garg (Expert)
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11 September 2023 Clause 44 is to be reported irrespective of registration status of assessee.

So it is to be reporteded even for assessee who are unregistered in GST.

RAJA P M

RAJA P M (Expert)
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11 September 2023 Yes I agreed with Mr CA Prateek Garg... and Mr Makarand, As per Your question the said Sec 44 is under income tax. No more intension for GST registration and this audit. Bcoz, the audit based on Income of Assessee...

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