Tax Audit reporting: Form 3CD GAAR and GST disclosure deferred, auditors not required to furnish those details for now. Reporting obligations in Form No. 3CD for proposed clause 30C (GAAR-related information) and proposed clause 44 (GST compliance particulars) are deferred; tax auditors are not required to furnish the details called for under those clauses for Tax Audit Reports furnished on or after the amendment's notified date but before the deferred implementation date, as the reporting obligation is kept in abeyance until 31st March, 2019.