Government Contract TDS received on Dec 2020 Can i shown in Jan 3B

I have received government contract  cheque Rs.1068000 TDS 2% Deduct From Department on Dec 2020 and i have not sufficent ITC in Dec 2020 can i show the Turnover in Jan 2021 - 3B along with Dec ITC and Jan ITC and file the retrun any interest or penalty will declare from officer for not showing the turnover in Dec and utilising the ITC of Jan kindly do the needful