TDS under GST: deductors must register, remit monthly TDS promptly, report in returns, and issue certificates timely. TDS deductors must obtain compulsory registration under the Model GST registration provision and schedule, remit deducted tax by the tenth day of the month following deduction and report it in the prescribed TDS return, ensure the deposited TDS is reflected in the supplier's electronic cash ledger, and issue a TDS certificate to the deductee within five days of deduction or face a daily fee for delay up to a capped amount.