On 20th july 2018 Central Board of Direct Tax notify
(notification No. 33/2018) multiple changes in Tax Audit Report (Form 3CD)
which would come into force from 20th August 2018. In this article we will
inform about change in form 3CD, we have given point by point suggestion on
same for your reference.
■ POINT No &
PARTICULAR OF TAR
4. ''Whether the assessee is
liable to pay indirect tax like excise duty, service tax, sales tax, goods and
services tax, customs duty, etc. if yes, please furnish the registration number
or GST number or any other identification number allotted for the same''
● Sugg. measure
GSTIN to be cited in Form 3CD
from now onwards.