Accounting of advance to vendor & invoice settlement in gst

let me clear one thing first buyer will not take credit of gst paid on advance payment, he can carry forward it & TAKE THE whole itc when goods received

for vendor-on advance received

1. Cash a/c dr -10000

 to buyer a/c 10000

 gst advance a/c -1000

to gst a/c payable 1000

gst payable a/c -dr 1000

  to cash -1000

2. on sales made

buyer a/c - dr 110000

to sale -100000

to gst payable a/c -10000

3. gst payable a/c 10000

 to gst advance a/c 1000

to cash a/c 9000

for buyer

1. on cash payment

vendor a/c -10000

to cash -10000

on purchase of goods

2. purchase a/c - 100000

 sgst/cgst/igst-10000

 to vendor a/c 110000/-

3. vendor -100000

to cash -100000

Mamm,

I appreciate your prompt response

Thanks