Classify expense heads into the Clause 44 GST buckets, reconcile reportable buckets to the ledger total, and export a working paper for the tax audit file. Clause 44 has had deferral/optional-status history, so verify the current assessment-year position against CBDT circulars and the live e-filing utility before treating the breakup as mandatory reporting.
| Expense head | Amount | Classification | Action |
|---|---|---|---|
Use where the supplier is GST-registered but the expense relates to exempt goods or services.
Use for registered suppliers under the composition scheme.
Use for normal registered suppliers, including regular taxable supplies.
Use where the supplier has no GST registration for the transaction.
Use for expenses outside GST supplier classification, such as statutory levies or employee costs, where your firm policy treats them separately before final reporting.
Rule 6G prescribes Form 3CD as the statement of particulars for tax audit reporting under Section 44AB. Clause 44 is the GST supplier-classification breakup in the Form 3CD format, but its practical reporting status has had deferral/optional-treatment history. Verify the current assessment-year position against CBDT circulars/notifications and the live e-filing utility before treating it as mandatory.
Start from the expense ledger or trial balance, remove or separately identify items your firm methodology treats outside supplier classification, and classify each expense head by evidence: GSTIN status, registration type, composition status, exempt supply classification and whether the vendor is unregistered.
This calculator is a file-preparation aid. It does not decide tax treatment, ITC eligibility or reporting qualifications. It deliberately separates outside-GST-scope items from the four reportable buckets so the variance is visible instead of being silently treated as matched.
A company has total expenses of Rs. 43.65 lakh. The CA classifies normal GST-registered suppliers, composition suppliers, exempt-supply expenses, unregistered purchases and employee-cost items treated separately.
