If Audit fees provision made Rs. 50,000/- and actual bill received-Rs. 40,000/- + GST 18% =Rs. 47,200/- , then if Audit fees provision revesal- Rs. 50,000/- in next year and actual bill booked with GST then Rs. 10000/- negative showing in P & L, and also Rs. 50,000/-  audit fees provision booked for current year now P & L Showing Rs. 40,000/- as Audit fees after Rs. 10000/- Negative adjustment.

So, what is the perfect entry for Audit provision, Reversal and Audit fees Booking along with GST.