The specific breakup Clause 44 requires — total expenditure split between GST-registered, composition-scheme, unregistered, and exempt-supply suppliers — with the four buckets summed and cross-checked against total expenditure automatically.
Assessee: ___ · PAN: ___ · Previous year ended: ___ · Assessment Year: ___
Purpose: Clause 44 of Form 3CD requires total expenditure for the year to be broken up between expenditure incurred with GST-registered entities (further split as goods/services falling under the composition scheme, exempt supply, and entities registered under GST otherwise) and expenditure with GST-unregistered entities. This working paper computes the four buckets and cross-checks their sum against total expenditure independently entered.
A non-zero variance usually means some expenditure was not classified into any of the four buckets (most commonly: payments to persons outside GST's scope entirely, such as salaries, or expenditure genuinely outside GST's ambit). Clause 44 reporting is mandatory: CBDT had kept the clause in abeyance, but that deferral ended on 31 March 2022, so the breakup must be reported in every tax audit report furnished since.
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