Disallowance of expenditure due to TDS not deducted

Under the MSME Act, the buyer will be liable to pay interest on the delayed payment & 43B of the Income Tax Act, 1961deductions are only allowed on an actual payment basis. But matter related TDS than is not deducted and deposited within the due date than 30% of the expenditure may be disallowed under Section 40(a)(ia).ITC on GST you will taken but paid within 180 days otherwise it will reverse with interest.