accounting tratment of gst on composition

GST on purchase is to be add to inventory cost. no input tax credit.
GST on sales is to be considered as tax paid on sales. ( indirect exp)

For Purchases:

Purchase A/c Dr

GST A/c Dr

           To Supplier/ Bank A/c

For Sales:

Customer/ Bank A/c Dr

            To Sales A/c

             To GST A/c

   

Purchase :
At the time of purchase no way for claim ITC. So, Total purchase bill value enter in purchase account...
Dr. Purchase A/c - XXX
Cr. Supplier A/c - XXX...

Sales
At the time of Sales no way for charge GST in the BOS. As per BOS
Dr. Customers A/c - XXX
Cr. Sales A/c - XXX...

Tax Paid :
As per GST composition dealer will be pay Tax @ 1% (CGST @ 0.5% & SGST @ 0.5%). Both head will be prepare under Expense head...

Dr. CGST @ 0.5% - XXX
Dr. SGST @ 0.5% - XXX
Cr. Bank A/c - XXXX.....

no gst input so it will added purchase cost

ok thanks. it means both gst on purchase and gst paid on sales will be considered as expenses only

purchase gst as expenses, sales output tax u paid tax with own money