Provision of expense

My client had registered for gst in January 2021. He had issued an invoice for services to a PSU in februry 2021 for rs 15 lacs plus gst and the 2nd invoice for rs 7.5 lacs plus gst in April 2021. The PSU had made a provision entry in their books for rs 7.5 lacs in March 2021 and accordingly deducted TDS @ 7.5% on the provision made. 
Even though the Rules in GST permit the same, Form 26AS shall not tally with his Gst Return .Will that create an issue later on?