General Anti-Avoidance Rule reporting and GST audit disclosures deferred administratively, with those Form 3CD clauses held in abeyance. Reporting obligations in Form No. 3CD for clause 30C (GAAR disclosures) and clause 44 (GST disclosures) are administratively deferred; the tax authority has ordered that reporting under those clauses shall be kept in abeyance until 31st March, 2020, while other audit reporting requirements continue to apply.