Query on TDS and Gross receipt mismatch between IT Submitted and 26AS

I assume that your client has got notice u/s  143(2). In my view: (1) no TDS is deductible for GST component in assessee's income, it may be deducted by mistake by deductor. (2) assuming you follow mercantile system of accounting, you should be accounting for advance in next year (FY 2019-20), when transaction is done & you raise final invoice; hence you may offer both advance of Rs. 5 Lakhs & TDS thereon in next AY 1920. I suggest that you may state these facts in your reply subject to your professional judgement.