Turnover difference between GST and income tax

Sir, could you please clarify me one doubt. One of my clients made a turnover of 90,03,270 as per GST. but in bank account only 78,97,846.

Now my doubt is whether can i show 6% on 78,97,846. Because we can follow cash basis of accounting as per income tax act. Even if there is difference between GST turnover and income tax turnover I think income tax won't send us any notice because I am going everything as per law.

Is my view correct??
Please answer..