Disallowance u/s 43B(h) – Non-payment of dues to MSME (w.e.f FY 23-24)

The time limit mentioned in MSME Act is 15/45 days as the case maybe to Micro and Small Units. Now for example the goods were delivered on 1.1.24. Now as per 43B, payment has to made before 15.2.24 to avoid disallowance of such purchase (assuming it is 45 days).
However the person makes the payment in March 24 i.e. before year end.
Now while filing ITR will we have to still disallow such exp although payment was made in the same financial year in which purchase was made?
If yes, in which financial year he will get deduction?