Deduction under section 43B for GST payable could not be denied...

Deduction under section 43B for GST payable could not be denied merely because the tax audit report showed the liability as outstanding on the date of signing, where the assessee claimed payment was made before the due date for filing the return. The Tribunal held that payment after the audit report date but before the return due date can still qualify for deduction, so the adjustment made in processing the return could not stand solely on the Form 3CD disclosure. The matter was remanded for verification of the actual payment dates, and the addition was to be deleted if the GST had been paid within the statutory time limit.

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