Why Clause 44 takes so long by hand
Clause 44 of Form 3CD asks for the year's expenditure split between suppliers registered under GST (regular and composition) and suppliers who are not registered. Tally has the information, but it is spread across party ledgers and vouchers. The usual route is to split the Day Book by each party's GST type in Excel, then work through a large "untagged" pile by hand.
Nexvia Finalise builds the break-up for you from the client's TallyPrime company, after every ledger has been checked against Tally's own closing balance.
What the Tax Audit pack contains
- Clause 44 break-up for four expenditure groups: Purchases, Direct expenses, Indirect expenses and Fixed assets (capital additions). Each is split into registered regular suppliers, composition suppliers and unregistered suppliers, with the amount still untagged and its share, so you can see which parties still need a GST status.
- TDS check. Expense ledgers are matched to the likely TDS section (194C, 194J, 194I, 194H, 194A) and compared with the yearly limits; purchases of goods from one party are checked for 194Q. Spends of TDS size whose head matches no section are listed as possible misses. It is advisory: it shows you where to look and does not decide for you.
- GST reconciliation from the Duties and Taxes ledgers, routed by the kind of voucher. Tax paid to or refunded by the government and set-offs between GST heads are kept out, and reverse-charge GST is shown separately.
- Party-wise purchases and sales, grouped by the real trading party of each voucher.
- Exceptions: the vouchers that need a second look, listed with their details.
Fewer untagged amounts
A simple split of the Day Book by GST type often puts a payment under the bank or cash ledger it was paid from, so the untagged figure fills up with entries that are not classification gaps at all. Finalise finds the real trading party of each voucher (the debtor or creditor in the entry, or the voucher's party) before it classifies. What remains untagged is a genuine gap, such as a party with no GST details in Tally.
When a party has a GSTIN but Tally doesn't say whether it is regular or composition, it is counted as registered and the amount is noted as scheme unconfirmed, so you can confirm it.
Form 3CD pivots
A separate workbook holds the year's Day Book as one data sheet, with ready-made Excel PivotTables on top: Clause 44 (four), unsecured loans, party-wise, TDS (two) and GST. They are normal, refreshable pivots with page filters, ready to copy into the tax audit report.
From the same checked pull
The Tax Audit pack, the CA Workpapers (40A(3), 269SS, 269T, 269ST, 43B(h)) and the financial statements all come from one pull. Every ledger's opening balance plus its entries is proved against Tally's own closing balance first. If the pull isn't complete, the files say so rather than showing a clean but partial list.