Excel sheet clause 44 3cd gst expenses

Dear Kollipara Sundaraiah,

Clause 44 of Form 3CD under Tax Audit (as per Income Tax Act) requires reporting of GST-wise breakup of total expenses incurred during the year. This includes bifurcation of expenses between:

• Registered under GST

• Composition dealers

• Unregistered parties

• Exempt/NIL/Non-GST supply

✅ Clause 44 – Requirements:

For each expense head, provide:

• Total amount

• Amount relating to entities registered under GST

• Amount relating to entities not registered under GST

• Break-up for entities under Composition scheme, Exempted/Nil/Non-GST, etc.

✅ Excel Sheet Format for Clause 44 Reporting:

Here’s a ready-to-use Excel format structure you can recreate:

⚠️ Notes:

• This report is only disclosure – no impact on tax computation.

• Collect GSTINs of vendors wherever applicable.

• Tally total amount with P&L expense totals.

• You may group expenses (e.g., Purchases, Rent, Professional Fees, etc.)

If you’d like, I can create a downloadable Excel file version of this for you. Let me know!