How to account for tds subtracted on suppliers invoice.

Aman Kumar (Accounts Executive)     12 January 2019

Book Entry for 

Expenses   A/c     Dr

GST           A/c     Dr  (If GST Available on Invoice)

     To TDS                         A/c

      To Supplier                 A/C

After TDS Deposit 

TDS A/c Dr

    To Bank     A/c

Sundararajan S (Final Student of ICAI)     12 January 2019

First due entry
Expense.... Dr.
To Supplier A/c

Second entry

Supplier A/c... Dr.
To TDS Payable A/c (curr liability)
To Bank A/c (payment to supplier net of TDS)

Third

TDS Payable...Dr.
To Bank A/c