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<h1>Tax Audit Report Requirements for GAAR and GST Postponed to March 2020 u/s 119 of Income-tax Act.</h1> The Central Board of Direct Taxes issued a circular stating that the reporting requirements under clause 30C, related to General Anti-Avoidance Rules (GAAR), and clause 44, related to Goods and Services Tax (GST) compliance, of the Tax Audit Report in Form No. 3CD are postponed until March 31, 2020. This decision follows representations requesting further deferment after the clauses were initially put on hold until March 31, 2019. The order, under section 119 of the Income-tax Act, 1961, aims to provide additional time for compliance with these reporting requirements.