Defective Return

One option is to rectify the earlier return & claim TDS there. For this year you cannot claim that TDS, unless income is offered to tax.

How can we claim in earlier return, if TDS deducted in this year. Sir how can we show our gross receipts as per 26AS, becoz TDS deducted on payment basis. and gross receipts shall taken on accrual basis. Amount which we had received in current year, the amount comes from earlier year debtor. not from bill raised. If we will show our Gross receipts as per 26AS then there will be mismatch with Gross turnover and GST return.
Need your guidance.

TDS is not just deducted on payment basis, it is to be deducted on earlier of payment or bill receipt. Even if paid late, it has to be as per the date of credits to the creditor.

As a rule, TDS has to be claimed against income offered, whichever year you claim.