Clause 44 Form 3CD

Total
Expenditure Expenditure as
relating to Expenditure per P & L A/c
Total amount of entities not not covered without
Expenditure incurred registered under this considering
Sl.No. during the year Expenditure in respect of entities registered under GST under GST clause Opening Stock
Relating to Relating to
goods or entities falling
services under Relatin g to Total paymen to
exempt from compositi on other register register ed
GST scheme ed entities entities
1 2 3 4 6 7 8 9 10

Revenue Expendiure

1 Local Purchases xxx xxx xxx xxx

2 Import Purchases xxx xxx xxx xxx
3 Inward Freight xxx xxx
4 Power xxx
5 Fuel xxx
6 Advertisement xxx xxx
7 Audit fee xxx xxx
8 Club expenses xxx xxx
9 Commission xxx xxx
10 Conference xxx xxx
Consumption of stores
11 and spares xxx xxx xxx xxx
12 Conveyance xxx xxx
13 Donation xxx xxx
14 Entertainment xxx xxx
15 Festival celebration xxx xxx
16 Freight outward xxx xxx
17 Gift xxx xxx
18 Guest House expenses xxx xxx
19 Hospitality xxx xxx
20 Hotel, boarding and lodging xxx xxx
21 Insurance xxx
Professional / Consultancy
22 / Technical fees xxx xxx
23 Provisions xxx xxx
24 Rents xxx xxx
25 Repairs - Building xxx xxx
26 Repairs - Machinery xxx xxx
27 Royalty xxx xxx
28 Salaries and other benefits xxx
Sales promotion
29 (excluding Advertisement) xxx xxx
30 Scholarship xxx xxx
31 Staff welfare xxx xxx
32 Taxes and rates paid xxx xxx
33 Telephone xxx xxx
34 Travelling xxx xxx
35 Other Expenses xxx xxx
36 Interest xxx xxx
37 Depreciation xxx
Total Expenditure as per
38 P&L

Capital Expenditure

1 Land xxx xxx

2 Buildings xxx xxx
3 Plant and Equipment xxx xxx
4 Furniture & Fixtures xxx xxx
5 Vehicles xxx xxx
6 Office Equipment xxx xxx
7 Others (specify nature) xxx xxx

Total Additions as per

Fixed Assets Schedule