Tax Audit Report Advocate

This query is : Open

MAKARAND DAMLE (Querist)
Follow

11 September 2023 Assessee is an Advocate whose services are subject to GST under reverse charge
He is not registered under gst and also ITC credit is not availed by him

My question is whether reporting details as per clause 44 of Tax Audit Report are necessary in his case ?

CA Prateek Garg

CA Prateek Garg (Expert)
Follow

11 September 2023 Clause 44 is to be reported irrespective of registration status of assessee.

So it is to be reporteded even for assessee who are unregistered in GST.

RAJA P M

RAJA P M (Expert)
Follow

11 September 2023 Yes I agreed with Mr CA Prateek Garg... and Mr Makarand, As per Your question the said Sec 44 is under income tax. No more intension for GST registration and this audit. Bcoz, the audit based on Income of Assessee...

Upgrade to CAclubindia Pro. Subscribe Now!