Sec 43B Payment of Gst in regular registration

This discussion explores whether outstanding GST payments for March fall under Section 43B of the Income Tax Act. It clarifies that if GST input credit is claimed under the GST Act and the payable GST isn't deducted in the Profit & Loss account, the Assessing Officer (AO) might still disallow the expense if not paid by the tax return filing due date. The core question is how disallowance can occur if no deduction was initially claimed.