Tally Accounting Entry

If you are paying the commission to PayPal , directly entry will be .

Commission A/c Dr
Input CGST A/c Dr
Input SGST A/c. Dr
To PayPal A/c. Cr
( Being comission for money transfer Payable to PayPal ).

When make a payment to PayPal
Paypal A/c Dr
To Bank A/c Cr
( Being comission paid )

paypal account under Trade Creditor , liability , Balance sheet .
Commission A/c under Indirect Expense , P&L account.
Input CGST , SGST under Duties and Taxes , liability , Balance sheet .

Agree with above