Reverse charge under gst

If you not show it in GST. Then you can't account in your books...
Also you ll be account it then it ll be interest & penalty occurred at the time of audit...
Also your auditor is disallowed the expenditure or charged the interest & penalty the amount and pay it to GST...

gst normal rate with interest 18%

plz provide me relevant section

@ Raja Sir, Earlier you said that auditor will disallow those expenses but if person is opting section 44ad of income tax then he doesn't need to keep all the accounts so in this case I think there is no need to raise self invoice in case of purchases from unregistered dealer.....what is your opinion???