When you have raised service invoice to your client, on which your client/customer requires to deduct TDS based on the nature of transaction, such as professional service charges, rent on plant and machinery, contracts and advertisement etc.
Customer will pay invoice due amount after deduction of TDS from the receivable amount.
Customer is liable to pay deducted TDS amount to the Income Tax department before the due date. Hence for the deducted TDS amount you will receive form 16A from your customer, the same you can claim against provision for Income Tax.
Service Invoice Entry
XYZ Company Dr 1,18,000
To Technical service charges received 1,00,000
To CGST@9% 9,000
To SGST@9% 9,000
Payment From Customer
Bank Dr 1,08,000
TDS Receivable Dr 10,000
To XYZ Company 1,18,000
Create TDS Receivable Ledger in Tally.ERP9
Path: Gateway of Tally -> Accounts info -> Ledgers -> Create