Accruals are mainly made for expenses that the company knows about but invoices from suppliers not yet received, like utilities accruals (company receives bill on May 1 for the utilities used in the month of April, so company will accrue the utilities cost based on estimate in April, as it has not known the actual bill during April closing).
Accrued expenses are estimates, actual bill is not yet received, and no exchange of cash when expenses accrued; hence, should accrue expenses be inclusive of GST? If accrued expenses were to inclusive of GST, will it over or under state the GST at the point of accrual?
If accrued expenses were to exclude the GST, then the double entry for the journal will be debit expense account and credit accrued expense account (current liability account).
When bill received, you will charge it to the expense account with the GST associated. Then, pass a journal to debit the accrued expenses and credit the expense account. If there is any differences in the expense account will be treated as current month expenses since the previous month had already been closed.