Tax deducted at source credit is auto-populated in GSTR returns and claimable without a TDS certificate. Tax deducted at source is credited via an electronic matching mechanism: the deductor files deductee-wise deductions in the monthly return which are auto-populated into the recipient's input tax credit return; the recipient must confirm those entries to avail credit, and no physical or electronic TDS certificate is required for claiming the credit (certificates are available on the portal for record-keeping).