Tds entry for amazon

hi, if we deducted Amazon tds on his invoice and later on we will be claimed from Amazon, the following entries are below is correct?

AT THE TYM OF BOOKING
TDS RECEIVABLE A/C DEBIT
TDS PAYABLE AC/C CREDIT

AT THE TYM OF PAYMENT
TDS PAYABLE A/C DEBIT
BANK A/C CREDIT

AT THE TYM OF RECEIVED.
BANK ACCOUNT DEBIT
TDS RECEIVABLE CREDIT