Form 3CD Clause 44 (GST Break-up of Expenditure): Why Your CA Is Asking for Every Supplier's GST Number
Clause 44 of Form 3CD makes the tax auditor split your total expenditure by the supplier's GST status: exempt goods or services, composition dealers, other registered suppliers, and unregistered suppliers. It was deferred four times and has been live since AY 2022-23. What the columns mean, what is excluded, how to build the data from GSTR-2B and the purchase register, and why the number has to tie to your GST returns.
Sachin Mohite
@sachinjbkco
I write on GST and compliance here — registration thresholds, input tax credit and the conditions attached to claiming it, e-invoicing and e-way bill rules, the GSTR-1 / 3B / 9 return cycle, and the late fees and interest that follow a missed deadline. I work from the CGST Act, the rules made under it and CBIC circulars, and I call out the places where the portal behaves differently from what the section actually says. I'm writing for the person who has to file the return, so I state deadlines and penalty numbers plainly rather than burying them.
