ITC NOT RECORDED IN BOOKS OF ACCOUNT

Where it is mentioned????

Where what is mentioned?

Assessee has option to claim ITC of GST Paid or claim it as Expenses. He cannt claim both

Which section mentioned that ITC can't be claimed if included in expenses. Before claiming ITC, it is needed to correct the error.

@ CA Rashmi Gandhi
How will you correct the audited books of accounts especially when all due dates have passed....
Input tax is being booked as expenses in audited books of accounts instead of recording as assets. Therefore the assessee and it's auditor both certify that credit of input tax is not available.
The returns can be wrong but audited books of accounts even if wrong will have to be assumed correct until full revision of books of accounts and audit is done. This is the reason why reconciliations are made in GSTR-9C
Are you really a CA because your concepts of not only GST but Books of Accounts and Audit are also really weak.