GST Library

Login | Register

Best GST Library

Contact Us

Subscription Plans

GST News | Updates

GST Calendar

GST Diary

GST Notebook

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

Act & Rules (E-book)

GST Rates

GST Rates (E-book)

HSN Classification

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

GST Forms

Full Site Search

E-way Bill

Finance Bill

GST Evasion in India

GST Videos

About Us

Contact Us

Our Services

GST e-books

GST Domains Sale

TaxReply India Pvt Ltd
Subscribe Free GST updates on...

Join on twitter

Join GST Group 123

ICAI Revised Guidance Note (2023) on Tax Audit under section 44AB of Income Tax Act including clause 44 for GST.

Guidance Note also includes note on clause 44 of Tax Audit Report i.e. Break-up of total expenditure of entities registered or not registered under GST.

Read our detailed article on Clause 44 of Tax Audit Report: The complete Understanding

Tax audit is one of the important areas of practice for Chartered Accountants. The dynamic nature of income tax law often gives rise to numerous queries and uncertainties in its adherence. In order to guide the members of ICAI with respect to the recent changes in the provisions w.r.t tax audit as also to provide clarity on various aspects, the Direct Taxes Committee of ICAI has taken an initiative of updating the “Guidance Note on Tax Audit under section 44AB of the Income-tax Act,1961 (Revised 2023)”.

This publication has been specifically revised keeping in view the amendments made upto Finance Act, 2023 and tax audit forms applicable as on date (Form No. 3CA/3CB/3CD).

Click here to download ICAI Revised Guidance Note (2023)

Digital GST Library
Plan starts from
₹ 3,960/-
(For 1 Year)
Checkout all Plans
Unlimited access for
365 Days
✓ Subscribe Now


Sep 5, 2023

Post your comment here !

Login to Comment

Other Important GST Updates

  Read more GST updates...

25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 2024 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
28 Jun

☑ Monthly | GSTR-11

GSTR-11 for the m/o May 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).