journal entry

In the books of receiver,

Party A/c.                     Dr. 42950.80

TDS Receivable          Dr. 1901

      To Incentive income                         Cr. 38010

      Output CGST                                   Cr. 3420.90

      Output SGST                                   Cr. 3420.90

It will be paid by receiver (seller)  under forward charge.

Seller has to give invoice only.