If there is no output GST what will happen to Input GST, Where will this be accounted in ADDA and why?

If there is no output GST what will happen to Input GST, Where will this be accounted in ADDA and why?

Though Input GST is a liability, it will not reflect in liability if there is no output GST, the input GST will be treated as expenses and moved to expenses.

Note : This is only a suggestion. For Audit related Accounting clarifications, please consult your auditor.