Record only after handing over cash. This is an advance, not site cost.
Cash payments above ₹10,000 to one person in a day are not allowed as a deductible expense unless an exception applies. Known total: ₹1,80,000. Payments counted: this supplier advance. Splitting payments does not reset the total. Record the money actually paid; ask your CA to review exceptions.
Tax basis is incomplete or unsettled: expense treatment and exceptions. Record the actual money and supplied tax details. Leave the uncertain assessment for CA review.
Record actual cash advanceNot handed over