Regarding 43B

jayant (student) (39 Points)

03 October 2018  
I have doubts regarding sec 43B ki sir sales tax liability payment nahi ki to disallow ho jayegi par sir isko to P&L me debit kra hi nahi Kari entries ye kri
Debtor Dr.
To Sales
To Sales tax payable
Phir kyo disallow kre ?
Thanks in advance sir