Is 'gst paid' can be claimed as an expense under income from business and profession ?

Quick Summary
GST paid is generally not an expense under business income as it is adjusted through Input Tax Credit. Only non-creditable GST or GST under composition scheme may be treated as cost/expense. Excess GST in cash ledger can be claimed as refund via RFD-01. Treatment depends on accounting method.

Can any one in detail two methods of gst shown in books

Can one explain it? 

Oh oo ... Got it ..thanks sir

Composition dealers cannot claim ITC so they charges GST paid as an expense in P&L A/c

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