tds on work contract

a person has a contract with government department for construction of property.contract value is 50 lakhs.as per gst government department is required to deduct tds at the rate of 1%.the assessee raised invoice for rs 35 lakhs on 10th august 2017 but the payment was received on 10th november.the assessee while filing return for the month of august need to show this 35lakhs as outward supply and pay gst at the rate of 12% on the entire amount.department when made payment deducted 1% and deposited to the government.my query is that in case of mismatch between the payment date and point of taxation date what an assessee should do??