On Account Payment entry

Dear Experts,
Greetings ...
pls help me out on this query;
i have recd Advertisement pmt mail by Hr for Pmt which is 50k +Gst 18%
now my Q is Advertisement Agency will Provide bill after pmy recd, in that case what accounting entry should i pass , as i m not recd any bill and also i hv to deduct tds
pls Guide