MSME 43(B)h disallowance of Expenditure

Hello Members,

I have a query regarding MSME 43(b) h disallowance of Income tax. if I purchased fabrics from someone who is registered in MSME and after 45 days I gave debit Note for the quality issue of fabric in current FY. bill is of last FY will this expense will be disallow in last FY or it has any other treatment

Thanks in advance