Accounting for gst

WHAT ARE THE ACCOUNTING ENTRIES FOR GST 

 GST PURCHASE GOODS IN OUT SIDE STATE FROM CUSTOMER FOR 100000/- AND PAID 10% IGST

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 SALES OUT SIDE THE STATE GOODS FOR CUSTOMERS FOR RS 200000/- WITH 10% IGST

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plz confirm any professional

assumption

now interstate sale 100 then 18% gst (cgst9 & igst9%)

interstate  sales dr 100

cgst a/c dr9

igst a/c dr 9

ct  purch party  118.

E&OE.