Mismatch in tds and gst return

A dealer received a notice from a government officer regarding a mismatch between TDS and GST returns. The issue arises because payment for a 20-21 supply was received in the 21-22 financial year, affecting the GST TDS return for the latter period. The officer claims sales were lower in 21-22, despite the sales being correctly reported in the 20-21 return. The advice given is to explain the timing difference of the payment to the officer, which should resolve the issue.