Tax audit T/o & GST Return T/O

GST Practical doubt ⁉️❓ T/O as per tax audit & as per GST Return

if an assessee purchases fixed asset & claim itc on it then in GST Return that amt will be reflected in purchases bt in books we will show it as asset instead of purch so how to reconcile it? I mean purch as per GST Return & as per books will different na so what to do?