Clause 44: Break-up of diture of entitiec ° expen entities registered or not re under GST Chapter 42 Bistereg se 44: Break-up of total expenditure of entities regi 1, Cla : er GST fet a a at of total expenditure of entities registered or no GST: ered “rot "ee rh " revistereg ng er [sc] Trt omount [Eapedwe in respect of ete rexiered wae Gy Nol af Expenditure Vetting to | Relaring to | Relutingto| Fong, | shor incurred | eoods or | entities fatting | other pamat| tee during the year) “comices under registered | registers ?; ae exempt | composition | eminies | “emia | nat from GST | __ scheme or a) @), @) @ (5) Section 44AB of the Income-tax Act, | Income-tax Rules, 1962 (‘the Rules’) tequires specified persons to Furnish the Ts Audit Report along with the prescribed particulars in Form No. 3CD, The nie, Form No. 3CD was amended vide Notification No, GSR 66((E), dated 2h hi 2018 with effect from 20th August, 2018. However, the reporting under claus 8 and clause 44 of the Tax Audit Report was kept in abeyance till 31st March, 20 vide Circular No. 6/2018, dated 17-8-2018, which was subsequently extended ot March, 2020 vide Circular No. 9/2019.Vide circular no. 10/2020, dated 24-1203 was further extended to 31st March, 2021. In view of the prevailing situation due to COVID-19 pandemic across the cout has been decided by the Board that the reporting under clause 30C and claw Ae the Tax Audit Report shall be kept in abeyance till 31st March, 2022. (Circular No, 5/2020 [F. No. 370142/9/2018-TPL), dated 25-3-2021] aa The words used are ‘total expenditure”. Hence, all the expendtut, WT Nature or reynue nature need to be reported here, Further, only ‘ a tc need to be reported which are incurred during the previous Ye yg heats certain expenditure was incurred in the last previous yeat Dut" TY guaist Year or is still outstanding during the current previous year Not be reported under this column. Further, the expenditure needs to be reported seriel depending upon the nature of item such as: 961 (the Act) read with mle Gere we “ Lal number WHF, clause de Break-up of total expendinne op 2 . ‘ = "Mities i inh tn ee S Teeiterg ct jamount |! pemditure in re if entitles = ered 4) M dire | Rotating to] RK ] - espe! clating i AP ncurtet | poads or | enuites fating | OU | Fisag | Metre the ye") Services under | tttee | payin relat iy . “ , register, Mito] CHUlthes ny exempt | composition cntties "altered "enter from GST scheme entities | under Gey Q) —————. bs 1 (4) =| —~ eps and ” ee | should be noted that the expenditures reportable here: The fal payment of inectors remuneration in his professional capacity 4 are irrespective of whether such expenditure is incurred towards intra-state supply or inter-state supply; ¢ are irrespective of whether ITC is available or blocked on such incurred expenditure; ¢ include even those expenditure which are subject to reverse charge; ¢ appear to not include expenditure of salaries and wages as the employees’ workers cannot be classified as “entities” per se. However, where such expednture is being incurred either under RCM or contractual arrangement with manpower supply agency, then the same becomes reportable here, + will not include those expenditure which are non-GST supplies like petrol diesel, etc. 7 jose ‘xpression “other registered entities” appears to include entities other than th ‘ling under composition scheme.