I run google ads for my business, google generate an invoice at the end of every month (for the payment we made during that month), suppose I add Rs. 10,000 to my google ads account this month ( MARCH 2021 ) , but out of this Rs.10,000 only Rs.2000 deducted from my google ads account during the MARCH month and rest balance(Rs.8,000) is carried over (it is there in google ads account only, not transferred to my bank).
can I show it (10k ) as a business expense in ITR or only 2,000?