Manager - Finance & Accounts
58317 Points
Joined June 2010
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:
✅ 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:
S.No |
Nature of Expense |
Total Amount |
Registered GST (B2B) |
Composition Dealer |
Exempt/Nil/Non-GST |
Unregistered Party |
GSTIN of Registered Vendor |
1 |
Purchases (Raw Material) |
₹10,00,000 |
₹8,00,000 |
₹50,000 |
₹0 |
₹1,50,000 |
22AAAAA0000A1Z5 |
2 |
Transportation Charges |
₹2,00,000 |
₹50,000 |
₹0 |
₹50,000 |
₹1,00,000 |
- |
3 |
Professional Fees |
₹3,00,000 |
₹2,00,000 |
₹0 |
₹0 |
₹1,00,000 |
27BBBBB1111B2Z6 |
… |
… |
… |
… |
… |
… |
… |
… |
Total |
|
₹XX,XX,XXX |
₹XX,XX,XXX |
₹XX,XXX |
₹XX,XXX |
₹XX,XXX |
|
⚠️ 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!