TDS MISMATCH AND AIS

Sir/Madam,

I am a consulting engineer and file my Income Tax Return under Section 44ADA.

I need your opinion on the following situation:

1. I rendered professional services to my client during March 2026.

2. The client informed me that since the expenditure pertained to March 2026, they created a provision for my professional fees on 31 March 2026.

3. Based on this provision, the client deducted TDS in March 2026 and reported it in their TDS return. Consequently, the TDS is reflected in my Form 26AS/AIS for FY 2025-26.

4. However, I raised the actual tax invoice only on 2 April 2026.

5. The payment was also received in April 2026.

6. Since the invoice date was 2 April 2026, I reported this invoice in my GST return for April 2026 (FY 2026-27), which I believe is correct under GST law.

7. To match the TDS reflected in Form 26AS/AIS and to claim the TDS credit, I included this professional receipt in my Income Tax Return for FY 2025-26 under Section 44ADA.

My concern is regarding FY 2026-27:

• The GST turnover for FY 2026-27 includes this invoice.

• However, this receipt has already been offered to tax in FY 2025-26 because the client deducted and reported TDS in March 2026.

• Therefore, GST turnover for FY 2026-27 will be higher than the professional receipts considered in the Income Tax Return for FY 2026-27, resulting in a mismatch between GST data and AIS/26AS.

I seek your expert opinion on the following:

1. Is my treatment of offering the income in FY 2025-26 justified considering the TDS was deducted on a year-end provision?

2. In FY 2026-27, can I exclude this receipt from my professional receipts since it has already been offered to tax in the previous year?

3. Will the GST vs Income Tax turnover mismatch create any issue during processing, scrutiny, or assessment?

4. Is it advisable to maintain a reconciliation statement explaining that the invoice dated 2 April 2026 was already offered to tax in FY 2025-26 due to the client's year-end provision and TDS deduction?

5. Would you recommend any corrective action, such as obtaining a revised TDS return from the client, filing any revised return, or any other compliance measure?

I would appreciate your considered opinion on the legally correct and practically sustainable approach.