TDS return Vs TCS return

I can't understand Your Question...

You are confused with TDS & TCS....

First understand TDS & TCS and It's Deafferents...

Please go through the following link. After  that ask Your question...

https://cleartax.in/s/difference-between-tds-and-tcs

Simple! I hope you understand my point in double entries

What happens is 

Dr. Debtors (Assets)

Dr. TDS receivable (Assets)

Cr. Sales (Income)

leave GST to avoid confusion

During year end PBT is 1 lakh and 10% tax rate and imagine Cess is 1000 somehow

Dr. Tax expense 10000 (Income) 

Dr. Cess 1000 (Income)

Cr. TDS receivable 4000 (Income)

Cr. Tax payable (11k-4k) (Liability)

if the book profits are like very low this year cause you made too many purchases and expenses, tax expense will be low

Dr. Tax expense 2000 (Income)

Dr. Cess 500 (Income)

Cr. TDS Receivable 4000 (Income)

Cr. Tax refund (4k-2.5k) (Income)

This above is in the books of seller. 

Now TCS receivables occur in the same way because its a liability in the books of seller and current asset to buyer. Lets modify this to books of Buyer who purchased car for 11.00 lakhs @ 1% TCS

Dr.  Car 11L (Asset)

Dr. TCS receivable 11k (Asset)

Cr. Bank 11.11L (Asset)

during the year end

Dr. Tax+Cess 20L (Income)

Cr. TCS Receivable 11.11L (Income)

Cr. Tax payable (Liability)

Both the mechanisms is the same!!!