We know that purchase entry is
Purchase Dr
To Party
Explanation-Purchase is an Expense ,all expenses are Debited
Party is Sundry Creditor, a Liability, when liability increase it is Credited
Same Entry with GST is
Purchase Dr
Input GST Dr
To Party
Explanation-We get ITC benefit of this GST, so it is like an asset for us
When asset increases,it is Debited)
Lets learn about it with the help of an example