Suppose you have to make advance payment of 50000

You will deduct 10% tds and actually make payment of 45000

You will pass the entry

Party Dr             50000

   To Bank              45000

   To TDS                5000

Later,when you receive bill of 50000,you will not again deduct tds as tds already deducted

You will now pass the entry

Expense Dr          50000

     To Party               50000

correct entry