Accounting treatment GST Purchase and Sales

Dear Members,

When we are making accounting entry for Purchase and sales ,which is the correct way to enter the GST details (

Purchase a/c dr

Input CGST dr

Input SGST dr

To Supplier a/c

OR 

Purchase A/c Dr

Input SGST 2.5% dr

Input CGST 2.5 % dr

Input SGST 6 % dr

Input CGST 6 % dr

To Supplier

Which type of entry we have to do Consolidated entry ( 1st one) or the Taxwise entry ( 2nd )

Kindly help .