TDS under GST requires government deductors to register, withhold prescribed tax, remit electronically and file monthly returns. The circular mandates compulsory GST registration for government departments and agencies as Deductors under section 51, requires withholding tax on eligible contracts at the prescribed statutory components (state/central or IGST for interstate supplies), excludes separately charged GST/IGST and cess from the threshold computation, and directs electronic payment, monthly GSTR-7 filing, issuance of Form GSTR-7A certificates, and procedures for refunds, penalties, interest and transitional exclusions.