Income tax query

This discussion concerns unclaimed GST input tax from 31-3-2019, which was subsequently charged to the next year's P&L as an expense. The core questions revolve around whether this expense qualifies as a prior period item, if it's allowable for tax purposes in the subsequent year, and if it needs to be disclosed under Clause 27(b) of Form 3CA/3CB-3CD. The consensus indicates that GST input tax should not be charged to the P&L account and that financial reports should reflect current period GST items.