Excel sheet clause 44 3cd gst expenses

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Excel sheet format tax audit person clause 44 3cd report for gst expenses .
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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:

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!


CCI Pro

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