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.