Mismatch in gross receipts 26 AS and gst turnover

This is a TDS timing difference, not a real mismatch. Here is how to document it:

Year 1: Your GST turnover was Rs 20L because you raised invoices worth Rs 20L. But 26AS shows Rs 18L because the party owing Rs 2L TDS had not yet deposited it with the government.

Year 2: The same party deposited Rs 2L TDS in Year 2, so your 26AS now shows Rs 20L (Rs 18L current year TDS + Rs 2L from Year 1 invoice).

How to file ITR in both years:

- Report GROSS RECEIPTS as per your GST invoicing (accrual basis), not as per 26AS
- Claim TDS credit only as per 26AS. The Rs 2L TDS credit will come in Year 2 ITR. You cannot claim it in Year 1 even if the income was earned then
- Keep a reconciliation note: party name, invoice date and number, amount, and the year the TDS was deposited
- No revision of GSTR-1 or GSTR-3B is needed if the invoices were raised correctly

If the tax portal sends an AIS mismatch notice, the reconciliation statement is your full answer. This scenario is specifically addressed in reconciliation provisions.

For professional income reconciliation between 26AS, AIS, and GST turnover, Tax Garden handles this as part of [income tax filing for professionals](https://taxgarden.in/services).

Offer the income only in the year of invoice; for TDS on it that the party deposited late and that appears in the next year's 26AS, file Form 71 under Sec 155(20) and Rule 134 within two years from the end of the year of deduction, so credit is allowed in the earlier year instead of taxing the receipt twice.