On 14 May 2019, India's Central Board of Direct Taxes issued Circular No. 9/2019 concerning the requirements to include information in relation to the general anti-avoidance rules (GAAR) and goods and service tax (GST) compliance in Form No. 3CD, which is furnished as part of the annual tax audit report. The furnishing of a tax audit report is generally required for persons carrying on a business with sales, turnover, or gross receipts of more than INR 10 million or carrying on a profession…