Accounting Entries for Reverse charge

Let's take example of transportation service
at the time of availing transportation services
entry would be
transportation services Dr
to xyz transporter

at the time of recording liability of reverse charge
entry would be
tax reversal charges a/c Dr
to cgst
to sgst
at the time of taking credit of reverse charge liability on such services I.e after making payment of above reverse charge liability

cgst input a/c Dr
sgst input a/c Dr
to tax reversal charges

Also instead of cgst and sgst , igst could also be levied in case of inter state supplies

Thanks for your response. One more thing, what about the payment entry for gst?

Payment entry would come after the second entry as mentioned above which is as follows:-

CGST Dr

SGST Dr

to Bank /Cash