TCS CLAIM, net gross treatment

Sorry can you tell in brief cannot understand few things

In case of TDS
Gross, TDS and Net will be reconciled with Receipt (in bank). Further necessary journal passed for TDS to cope up with Gross.
In case of TCS we paid some amount through cheque. Let's say 12,00,000/- means invoice value as well as asset value. As per 26AS TCS 12,000/- remitted against purchasers PAN.
As we cannot enhance or reduce invoice (asset)
want to know the process of treatment