Invoice Given in Aug 2020 TDS Deducted in Oct 2020

This discussion addresses a common query regarding the timing of TDS (Tax Deducted at Source) for contract work. The user invoiced in August 2020, but the payment and TDS deduction occurred in October 2020. The core question is whether the invoice should be reported in the August or October GSTR 3B. The advice clarifies that TDS is an income tax deduction and not directly reflected in GSTR 3B, which pertains to GST. The entry for TDS receivable should be made in the books, and it's recommended to cross-check Form 26AS.