WebThe type of information as desired in clause 44 is as under: - Description Column No of Table to clause 44 of Revised Form 3CD a) Total amount of expenditure incurred during the year 2 b) Expenditure in respect of entities registered under GST i. Relating to goods or services exempt from GST 3 ii. Web1 de sept. de 2024 · The heading of clause 44 requires reporting of the break-up of the total expenditure incurred. Hence, head-wise reporting of total expenditure is required to be reported in Form 3CD under this clause. Further, this clause is required to be reported by all the reporting assessees whether the assessee is registered under GST or not.
CLAUSE 44 OF FORM 3CB-CD - Audit Stat Audit - CAclubindia
Web5 de abr. de 2024 · TAX AUDIT REPORT- CLAUSE 44 ABOUT EXPENDITURES UNDER VARIOUS CATAGORIES OF SUPPLIERS UNDER GST – seems un necessary report – this clause can be omitted to avoid u-necessary reporting which may lead to undesired results. By: DEV KUMAR KOTHARI April 5, 2024 All Articles by: DEV KUMAR KOTHARI View … Web25 de jun. de 2024 · Applicability of Clause 44 of Tax audit report in 3CD for FY 2024-22 or AY 2024-23: The amendment and insertion of clause 44 in Tax Audit report was first introduced in 3CD in 2024. The existing Form No. 3CD was amended vide Notification No. GSR 666 (E) dated 20th July, 2024 with effect from 20th August, 2024. rising glory farm wow
FORM 3CD – Explanation and Applicability - ClearTax
Web25 de ago. de 2024 · To fill the clause 44, one can adopt the following step-wise approach: Take the debit side of the profit and loss account prepared from books of accounts including purchases, and other expenses. Expenses like salary, interest, petrol, etc can be excluded from the debit side of the P & L Account as it is not considered as “Supply” in GST. Web17 de ago. de 2024 · NamasteWith Clause 44 of Form 3CD being made reportable from AY 2024-23 itself, there are various matters which requires clarity for assesses and auditors. T... NamasteWith Clause 44... Web(AS PER ICAI)Clause 44 of Form-3CD Clause 44 of Form 3CD Reporting of Expenses in clause 44 ICAI issued Guidance Note on Tax Audit Clause 44 Clause 44 of Tax Audit... rising glory wow