CBDT defers GST Reporting in Tax Audit Report

CBDT defers GST Reporting in Tax Audit Report CBDT vide Circular Number 5/2021 dated 25th March 2021 has further deferred Clause 30C and Clause 44 of Tax Audit Report. Clause 30C - Whether the assessee has entered into an impermissible avoidance arrangement, as referred to in section 96, during the previous year? Clause 44 - Break-up of the total expenditure of entities registered or not registered under the GST? These Clauses have been kept in abeyance till 31st March 2022.