CBDT further defers the reporting requirement of GAAR and GST in the FORM 3CD till 31st March, 2022

by Anum Ahmed | Mar 27, 2021 | Central, FISCAL, Industries | 0 comments

CBDT further defers the reporting requirement of GAAR and GST in the FORM 3CD till 31st March, 2022

Central Board of Direct Taxes (CBDT) has issued Circular No. 5/2021 dated 25^th March, 2021 to further defer the reporting requirement pertaining to General Anti-Avoidance Rules (GAAR) under clause 30C and Goods and Services Tax (GST) under clause 44 of the Tax Audit Report from 31^st day of March, 2021 to 31^st day of March, 2022.

Source: Central Board of Direct Taxes