Journal entry Account

chetan singhania (student) (71 Points)

31 January 2023  
let supposed audit fees provision is to be made for 100000 For FY 2022-23. Now I received an invoice from CA says 150000 including GST amount dated 10th September 2023.

at the time final accounts for 2022-23 how to be record proper journal entry in books and how to claim gst for the invoice received. and how to adjust difference between provion amount and actual invoice amount. On which date and ant tds 194j apply