Journal entries

Sumit Chatterjee (Accountant) (35 Points)

20 May 2019  

Bill amt 1,00,000+ charge 18 % Gst, vendor raised an invoice for contract service, and I have to make payment for this.

 

1).Contract Service A/c -  Dr  1,00,000
   IGST @ 18 %            -dr    18,000
  

  To service provider(Sundry CR)                       1,18,000


2)  Sundry CR. A/C     - Dr 1,18,000
    
    To TDS @ 2 % U/S 194C 2,000
    To Bank A/c         1,16,000

 

is this wrong entry?