Central Board of Direct Taxes (CBDT) has issued Circular No. 09/2019 dated 14th May, 2019 to further defer the reporting requirement pertaining to General Anti-Avoidance Rules (GAAR) under clause 30C and Goods and Services Tax (GST) under clause 44 of the Tax Audit Report from 31st day of March, 2019to 31st day of March, 2020.
Source: Central Board of Direct Taxes
