In MIRO, the accounting entry along with tax:



GR/IR clearing account Dr
Cenvat clearing account Dr
VAT clearing account Dr
To Vendor a/c Cr

am sori,

GR/IR clearing account Dr
Cenvat clearing account Dr
VAT receivable account Dr
To Vendor a/c Cr

MIRO 

 GR\IR dr
 VAT dr
 Vendor cr

There are two more entries which is based material valuation
technique (i.e. V or S). If there lies difference between GR
price and Invoice price, entry would be
stock a/d dr/cr
Price diff dr/cr 
(Among above entries Price diff will only derive if V the
price indicator.)