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of <h1>CBDT Defers Reporting for GAAR and GST in Tax Audit Form 3CD Until March 2019.</h1> Circular No. 6/2018 issued by the Central Board of Direct Taxes under the Ministry of Finance addresses the deferment of certain reporting requirements in the Tax Audit Report, Form No. 3CD. The amendments to Form No. 3CD, effective from 20th August 2018, included new clauses 30C and 44 related to General Anti-Avoidance Rules (GAAR) and Goods and Services Tax (GST) compliance, respectively. However, following representations, the Board decided to defer the reporting requirements under these clauses until 31st March 2019. Consequently, tax auditors are not required to report these details for audits conducted from 20th August 2018 to 31st March 2019.
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