Excess TCS Collected - E-Invoicing

A business mistakenly collected 0.75% TCS on re-bar scrap sales and issued an e-invoice. They now need to adjust this excess collection, which differs from the correct rate of 0.075%. The user is seeking advice on whether to adjust this difference by reducing the TCS collected on current sales to the same buyer or by issuing a debit note. They have also obtained a separate GST registration for TCS collection.