Provision of audit fees with tds and gst credit

I have a doubt on Provision of audit fees on 50,000rs on which we have already paid tds U/s 194j of rs 5,000. but now audit bill will come on 30.9.2017 with gst credit 9,000/-  How should i do the entries ?Objective: I have already paid the tds and want to take input credit prospective in sept 

Option 

on 31/03/2017

Audit fees a/c dr 50000

 To Audit Fees payable a/c 45000

 To Tds Payable                   5000

01/04/2017 reversal of Provision entry

Audit Fees Payable a/c  dr   45000

  To Audit Fees                          45000

30/09/2017

Audit Fees A/c              dr   45000

Cgst  a/c                       dr     4500

Sgst a/c                         dr    4500

   To  Bank A/c                        54000

Practical problem here when i claim cgst and sgst i will have no entry in the Profit and loss a/c 

What r the condition of claiming input tax credit and What does big enterprizes do in such a case where provisions expenses incorporating tds and cenvat credit .

Thanking you in Advance