I am a GST-registered Amazon seller. In August 2026, I made two cash purchases from the same supplier:

  • 10 Aug 2026 – ₹1,15,787 (GST inclusive)
  • 21 Aug 2026 – ₹49,737 (GST inclusive)

Both are genuine business purchases with proper GST invoices.

My question is: How will these purchases be treated in my ITR for FY 2026-27 under Section 40A(3), since the payments were made in cash but on different dates?