Import consignment accounting

This query is : Open

Rajkumar Gutti (Querist)
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07 January 2025 Our import consignment on cif basis received on indian custom port on 28/12/24. Bill of entry date.

Out of whole consignment goods, part goods we transported to our godown on 29/12/24.
And remaining part of goods we transported to our godown on 01/01/25.

We have made two GRN one is on 29/12/24 & another is made on 01/01/25.
But import invoice is one. Due to two GRN we accounted one invoice in two times as per GRN commodity value.

Including two times accounting ultimately invoice value matched.
My question -:
Is one invoice two times accounting is right method.
If no, what is solution. Is there any contravention of law.
Is there any problem for deduction of tds u/ s 194Q.
Bcoz we accounted one invoice in fraction manner even though received full invoice goods. But partly enter in our godown in different month.
Is there any rule for tds deduction from 30 days from bill of entry.