{"id":2465,"date":"2020-04-28T07:20:03","date_gmt":"2020-04-28T07:20:03","guid":{"rendered":"https:\/\/www.gstpractitioners.in\/blog\/?p=2465"},"modified":"2020-04-28T07:41:19","modified_gmt":"2020-04-28T07:41:19","slug":"gaar-and-gst-details-in-tax-audit-report-form-3cd-further-defer-by-cbdt-read-circular","status":"publish","type":"post","link":"https:\/\/www.gstpractitioners.in\/blog\/gaar-and-gst-details-in-tax-audit-report-form-3cd-further-defer-by-cbdt-read-circular\/","title":{"rendered":"GAAR AND GST DETAILS IN TAX AUDIT REPORT FORM 3CD FURTHER DEFERRED BY CBDT [Read Circular]"},"content":{"rendered":"<div class='epvc-post-count'><span class='epvc-eye'><\/span>  <span class=\"epvc-count\"> 923<\/span><\/div><p style=\"text-align: justify;\">CBDT\u00a0 Issued order under section 119 of Income Tax Act&#8217;1961 vide circular no.10\/2020,dated 27.04.2020 regarding Clause 30C (GAAR Provisions) and Clause 44 (GST Details) of Tax Audit Report -Form 3CD.<\/p>\n<p style=\"text-align: justify;\">CBDT hereby further defer the Reporting Requirement of Clause 30C and Clause 44 of Tax Audit Report Form 3CD till <span style=\"color: #0000ff;\"><strong>31.03.2021<\/strong><\/span>. CBDT takes steps to ease compliance for taxpayers due to COVID-19 pandemic.<\/p>\n<p style=\"text-align: justify;\">following reporting details requiring in Clause 30C pertaining to General Anti-Avoidance Rules (GAAR) and Clause 44 pertaining to Goods and Services Tax Compliance, which in given in below for your consideration.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-2466 size-full\" src=\"https:\/\/www.gstpractitioners.in\/blog\/wp-content\/uploads\/2020\/04\/TAX-AUDIT-CLAUSE-30C-AND-CLAUSE-44-OF-3CD.png\" alt=\"\" width=\"765\" height=\"502\" srcset=\"https:\/\/www.gstpractitioners.in\/blog\/wp-content\/uploads\/2020\/04\/TAX-AUDIT-CLAUSE-30C-AND-CLAUSE-44-OF-3CD.png 765w, https:\/\/www.gstpractitioners.in\/blog\/wp-content\/uploads\/2020\/04\/TAX-AUDIT-CLAUSE-30C-AND-CLAUSE-44-OF-3CD-300x197.png 300w\" sizes=\"auto, (max-width: 765px) 100vw, 765px\" \/><\/p>\n<p><a style=\"background-color: #276793; color: #fff; padding: 10px;\" href=\"https:\/\/www.gstpractitioners.in\/blog\/wp-content\/uploads\/2020\/04\/CBDT-defer-gaar-provisions-and-gst-details-in-Form-3D.jpg\"> Read\u00a0 CBDT Circular Here <\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>923CBDT\u00a0 Issued order under section 119 of Income Tax Act&#8217;1961 vide circular no.10\/2020,dated 27.04.2020 regarding Clause 30C (GAAR Provisions) and &#8230;. <\/p>\n","protected":false},"author":1,"featured_media":2474,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2,55,48,37,44],"tags":[],"class_list":["post-2465","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-covid-19-relief","category-gst-audit","category-gstp","category-income-tax"],"gutentor_comment":0,"_links":{"self":[{"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/posts\/2465","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/comments?post=2465"}],"version-history":[{"count":4,"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/posts\/2465\/revisions"}],"predecessor-version":[{"id":2475,"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/posts\/2465\/revisions\/2475"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/media\/2474"}],"wp:attachment":[{"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/media?parent=2465"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/categories?post=2465"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/tags?post=2465"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}