Gst Payable

You entry will be

1/)Output Tax A/c Dr
To Input Tax. A,/c Cr
TO GST payable A/c Cr
( Tax payable )

2) paid entry
GST payable. A/c Dr
To Bank. A/c Cr
( payment of GST )

Out put Tax under Duties and Taxes libility side
Input tax under Duties and Taxes
GST payable under Current libility .

Thanks