Tax Audit Report Form 3CD GAAR and GST Deferred Till 31-03-2019

Circular No. 06/2018

F. No. 370142/9/2018-TPL

Government of India

Ministry of Finance

Department of Revenue

Central Board of Direct Taxes

TPL Division

New Delhi, Dated the 17th of August, 2018

Order under section 119 of the Income-tax Act, 1961

Section 44AB of the Income-tax Act, 1961 (‘the Act’) read with rule 6G of the Income-tax Rules, 1962 (‘the Rules’) requires prescribed persons to furnish the Tax Audit Report along with the prescribed particulars in Form No. 3CD. The existing Form No. 3CD was amended vide notification no. GSR 666(E) dated 20th July, 2018 with effect from 20th August, 2018.

Representations  have  been  received  by  the  Board  that  the  implementation  of  reporting requirements under the proposed clause 30C (pertaining to General Anti-Avoidance Rules (GAAR)) and proposed clause 44 (pertaining to Goods and Services Tax (GST) compliance) of the Form No. 3CD may be deferred.

The matter has been examined and it has been decided by the Board that reporting under the proposed clause 30C and proposed clause 44 of the Tax Audit Report shall be kept in abeyance till 31st March, 2019. Therefore, for Tax Audit Reports to be furnished on or after 20th August, 2018 but before 1st April, 2019, the tax auditors will not be required to furnish details called for under the said clause 30C and clause 44 of the Tax Audit Report.

(Sanyam Suresh Joshi)


Copy to:

  1. PS to FM/OSD to FM/PS to MoS(F)/OSD to MoS(F)
  2. PS to Secretary (Revenue)
  3. Chairman, CBDT
  4. All Members, CBDT
  5. All Pr. DGsIT/Pr. CCsIT
  6. All Joint Secretaries/CsIT, CBDT
  7. Directors/Deputy Secretaries/Under Secretaries of CBDT
  8. DIT (RSP&PR)/Systems, New Delhi
  9. The C&AG of India (30 copies)
  10. The JS & Legal Adviser, Ministry of Law & Justice, New Delhi
  11. The Institute of Chartered Accountants of India
  12. All Chambers of Commerce
  13. CIT (M&TP), Official Spokesperson of CBDT
  14. O/o Pr. DGIT (Systems) for uploading on official website
  15. JCIT (Database Cell) for uploading on departmental website