Central Board of Direct Taxes (CBDT) has issued Circular No. 06/2018 dated 17th August, 2018 to defer the newly inserted reporting requirement pertaining to General Anti-Avoidance Rules (GAAR) under clause 30C and Goods and Services Tax (GST) under clause 44 of the amended Tax Audit Report till 31st March, 2019.
Source: Central Board of Direct Taxes
