25 July 2020
Excess balance paid can be set off against the next quarters liability, u need not mention anywhere in the return.
In books of account, you can create a new ledger called "Excess TDS deposit" and can use the ledger, whenever the set off happens with subsequent liability.
27 July 2020
Sir actually excess tds is related with the month of March 2020 whether balance can be used in April 2020. Because of change in financial year the issue is getting difficult. Excess TDS can be set off during the same financial year and it can not be carry forward to the next year in TDS Return.