what is the journal entry for the below

Computer A/c---------------------Dr Input IGST A/c--------------------Dr To Party A/c (If Purchase on credit) or To Bank A/c (If Purchase cash,)

PURCHASE AIC ...DR INPPUTTAX AIC...DR TO COMPURTE AIC ...CR

Computer a/c. Dr.
IGST Receivable on Goods a/c. Dr.
To Creditors a/c.