POS- Refundable deposit

Pass following entry .

Swipe Machine A/c Dr
Security Deposit A)c Dr
Input CGST A/c Dr
Input SGST A/c Dr
To Trade Creditors A/c Cr
( Purchase of Swipe Machine )
..........
Note -
1) Show Swipe Machine under Non Current Asset , Balance sheet
2) Show Security Deposit under Current Asset, Balance sheet .

   Always Ask separate receipt  for Security Deposit