Tax Deducted at Source under GST: obligation suspended until TDS provisions are made operative; registration and filings required. Tax Deducted at Source under the Nagaland GST framework requires specified government entities and notified persons to withhold tax on taxable supplies and services when the aggregate value under a contract exceeds the statutory threshold. Until the TDS provisions are made operative, DDOs shall not deduct TDS from payments for supplies or contracts made after GST commencement; payments for contracts prior to GST commencement remain liable under the earlier law. Departments must obtain supplier undertakings and obliged deductors must secure TAN and register under GST to exercise withholding authority.