TDS presentation and journal entries

Assuming that B has deducted  TDS , entries are as follows.

In the books of A ( seller)

B A/c Dr
To Sales A/c Cr
To Out put CGST A/c Cr
To Out put SGST A/c Cr
( sale of goods to B )

Receipt entry

Bank A/c Dr
TDS receivable A/c Dr
To B A/c Cr
( receipt of money after deduction of TDS )

--------------------------------

In the books of B ( Byer)

Purchase A/c Dr
Input CGST A/c Dr
Input SGST A/c Dr
To A A/c Cr
To TDS payable A/c Cr
( purchase of goods from A)

I thought TCS and TDS both mean the same. With a difference between goods and services, the names change perhaps. Sold is correct either cash or credit sales