Journal Entry in case of a transaction on which TDS Paid/Received?

Rent Received :

Dr. Customer Account - Rs. XXXX
Cr. Rent Received - Rs. XXXX

TDS Receipts :

Dr. TDS Receivables - Rs XXXX
Cr. Customer Account - Rs XXXX


Rent Paid :

Dr. Rent Paid - Rs. XXXX
Cr. Party Account - Rs. XXXX

TDS payable :

Dr. Party Account - Rs. XXXX
Cr. TDS Payable - Rs. XXXX


Any doubt then ask again...

Received :
Bank Dr. Xxx
TDS Dr. xxx
To Party/Tenant xxx

Paid:
Party/Owner Dr. Xxx
To TDS xxx
To Bank xxx



If GST is also there :
Then in tenant's book
GST payable Dr. 500
To Bank 500


I think this would be correct one?