When you are selling product entry would be :

Sale

Party A/C................... Dr.

To Product A/C............ Cr.

To GST A/C ................. Cr.

When Payment Received against this sale then entry would be :

Receipt

Bank/Cash ................ Dr.

Operator Deduction Cost ................ Dr.

To Party A/C .............. Cr.

For further details you can contact to me.

how can we understand for gst received or not in receipt 

and operator deduction cost it is our expense or which head taken for this .

Operator Deduction Cost would be under Indirect Expenses.

How can count gst or igst on online sales . 

Please explain gst topic for this. 

gst on hand made itesm or handicraft