If an invoice of March is paid after 7 April, is the TDS due on 7 May?

The TDS amount should be deposited in April 21

The trigger point for deduction of tax at source (in most cases) would be at the earlier of the following: 1) At the time of credit (book entry) or 2) At the time of payment. Since, the invoice will be accounted in March, tax to be deducted at source in March itself. Due date for payment of TDS (related to March) will be 30th April.

I agree with Poornima Madam's views

Your payment in April would not impact your party's income as the invoice is of March'21 so it will be considered as income of March'21. For both GST and TDS, it will be the income of March'21.

Also TDS is applicable in payment or booking of invoice, whichever is earlier. So TDS should've been booked along with the invoice in March'21 and should be deposited till 30th April (due date for payment of ar'21 TDS).

I have received the bill dated 05/04/2021 for freight charges which is pertaining to 2020-21.Now I want pass provision entry for the freight charges for 2020-21 with tds effect.
is the below entry is correct?

Dr.Freight charges -Rs.100/-
Cr.TDS- Rs.2/-
Cr.Expense Payable (not party)-Rs.98/-

or

Dr.Freight charges -Rs.100/-
Cr.TDS- Rs.2/-
Cr.ExpensePayable (not party)-Rs.100/-
Dr.Party A/c -Rs. 2/-

please clarify which is correct entry with reason for the correct entry.