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CBDT defers GAAR and GST reporting under amended tax audit form by another year

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The reporting requirement of these details in income tax audit form has been kept in abeyance till 31 March, 2021 New Delhi: The Income Tax Department on Monday deferred for the third time the requirement for companies to include in their I-T audit report the details of the Goods and Services Tax (GST) and GAAR.

The reporting requirement of these details in income tax audit form has been kept in abeyance till March 31, 2021 -- meaning that all income tax audit reports need not include details on the GST and the General Anti-Avoidance Rules (GAAR) till March 2021.

Business entities having a turnover of more than ₹1 crore (or ₹2 crore if they have opted for presumptive taxation) and professionals with gross receipts of more than ₹50 lakh

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India
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Recovered: 0
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