What is the entry posted for GRN

1. Material (which u r getting material name) A/C Dr. XXX
To GRN A/C Cr. XXX
(Being Material received.)

2. GRN A/C Dr. XXX
Vat Recoverable Dr. XXX (If Inside state Purchase)
To Party XXX
To TDS Contractor Payable
(Being stock received from the party)

Inventory a/c has been hit