TDS getting Debited at the time of MIRO

PO
created with price of Rs.30/- then MIGO done with Rs.31.50/- (A/P VAT
inventoried @ 5% Rs.1.50 taxes).

Now
user is doing MIRO there TDS is getting debited instead of Credit.

Accounting Entries as below:

PO
with 1 Qty Net price Rs.30 /-……………No Accounting Entry

MIGO
with (A/P VAT inventoried @ 5% Rs.1.50 taxes) -  Rs. 31.50/-

Stock A/c Dr……………………………. 31.50

To, GI/IR A/c……..31.50

MIRO

GI/IR A/c……………………………………….………...31.50

Round off Diff……………………………..……………….0.50

TDS…………………………………………………………….1

To, Vendor…………………………31.50

Note:

1)  There is no down payment made to this vendor ever.