GST under reverse charge mechanism

first you have to pay rcm....

entry would be just Luke below....

purchase account Dr. XXXX

CGST /CGST Input Dr.. XXXX

SGST Input. Dr.. XXXX

CGST /IGST RCM CR.. XXXX

SGST RCM. CR.. XXXX

pay rcm on the last day of current month so that you can avail input tax credit of the same in the next month

Creditor Ac. CR.. XXXX

first you have to pay rcm....

entry would be just Luke below....

purchase account Dr. XXXX 

CGST /IGST Input Dr.. XXXX 

SGST Input. Dr.. XXXX 

CGST /IGST RCM CR.. XXXX 

SGST RCM. CR.. XXXX 

CREDITORS A/C CR. XXXX

pay rcm on the last day of current month so that you can avail input tax credit of the same in the next month