Section 206C(1H)- TCS on sale of goods

Hello Everyone! Finance Act 2020 Has Introduced Sub Section (1H) Of Section 206C WEF 01.04.2020 Wherein It Is Inserted Liability On Seller (Specified) To Collect TCS From Buyer (Buyer) @ 0.1%/1% . Here, TCS Is Required To Be Collected At The Time Of Receipt Of The Collection From Buyer. Now My Query Is Whether Collection Received On Or After 01.04.2020 For Sales Of Feb/March 2020, Then Whether TCS Is Required To Be Collected On Such Consideration Received In April 2020 Towards Feb/March 2020 Sale Or TCS Is Required To Be Collected On Consideration Received For Sale Made On Or After 01.04.2020.