Transport Business Income Tax Return

SIR MY CLINT TRANSPORT BUSINESS, IT IS AUDIT CASE, IT RETURN NOT FILED AY 2019-20 BECAUSE GST TAX LIABILITY THERE PREVIOUS YEAR , THEN HE IS PAID GST TAX LIABILITY TO DAYS BACK Filling The Income Tax Return.....MY DOUBT IS GST TAX LIABILITY ADD BACK TO P&L OR NOT ...... Thank you