GST paid before ITR Filing due date but after ITR filing allowable- Section 43B

Padagouda Hanamanthgouda Patil Vs ACIT (ITAT Bangalore)

ITAT noticed that assessee has filed his return of income on 15.10.2018. However, it is the submission of the assessee that the GST amount cited above was paid on 16.10.2018. Hence by the time, the return of income was filed, the assessee has not paid the GST amount and hence the Tax audit report also stated that the GST amount was payable. I noticed earlier that the due date for filing return of income for the year under consideration was extended to 31.10.2018. Accord

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