CBDT seeks GST registration & expenditure, in amended tax audit 'Form 3CD'

CBDT amends tax audit Form 3CD w.e.f. August 20, 2018; Amended Form seeks inter alia information relating to GST, viz. the GSTIN if assessee is liable to pay, and the break-up of total expenditure of entities registered or not registered under GST; In respect of entities registered under GST, Form seeks expenditure relating to – (i) exempt goods / services, (ii) entities falling under composition scheme, (iii) other registered entities, and (iv) total payment to registered ...