26 AS vs Gstr 3b

In GSTR 9 - 17 cr will be disclosed

In GSTR 9C - You would require to show revenue account total, which would ideally not reflect the income as it is advance against which service is pending. (balance sheet item). Therefore, income value as per your audit report would match GSTR 9. There may me variance due to accounting standards for construction contracts which can be adjusted through Table 5O of GSTR 9C. 

Entry for advances is

Bank A/c Dr

To Customer A/c 

When invoice is raised against actual supply

Customer A/c Dr

To Income a/c

To GST payable a/c

In this situation there would be no disclosure issue in GSTR 9C. Where advances are taxable (ex: services) then it would be required to be considered under Table 5C of GSTR 9C as an adjusting item. 

For purpose of TDS may be considered, but why considered in books of accounts as income in FY 2018-19 if supply of goods not taken place? My view income in Table 5A should be 17 Cr itself and not 22 cr. 

If revenue is 22 cr as per audited financial statement then consider in table 5O as adjustment item. May mention also that tax is not payable on advances received on supply of goods.