GST Paid Before Return Due Date Eligible for Deduction u/s 43B

Bhupinder Paul Mahajan Vs DCIT (ITAT Chandigarh) Audit Report Note Not Final – Actual GST Payment Before Due Date Saves Deduction; ITAT Chandigarh Restores GST Disallowance Issue – Deduction u/s 43B to Be Allowed if Paid Before Due Date Assessee filed return declaring taxable income of Rs. 2.23 crore. CPC Bengaluru processed return & determined income at Rs. 2.88 crore after disallowing Rs. 1.92 crore GST liability on ground that it was unpaid at time of audit report. This was based on auditor’s note in tax audit report. Before Tribunal, it was argued that out of total liability, Rs...