1- Gpn Inventory receiving a/c a/p accrual a/c xxxxxxxxxx xxxxxxxxx

2- Invoice booking a/p accrual a/c inventory a/c inventory receiving a/c supplier liability a/c xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx

----------------Gst(gpn) Inventory receiving a/c Gst (expense) a/p accrual a/c 75 25 100

invoice a/p accrual a/c inventory a/c inventory receiving a/c supplier liability a/c payment supplier liability a/c gst (payable) bank/cash 100 25 75 100 75 75 100