Credit Outstanding details in ITR

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What information required to disclose in credit outstanding of GST, vat etc in ITR
Replies (2)
If not paid within filing due date then it should be added to income.
Section 43B states that certain statutory expenses can only be claimed in the year of payment. 

Section 43B provisions disallow the sum not paid in the financial year or before the due date of filing tax return under PGBP.


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