Tax Deduction at Source under GST requires government deductors to register, file monthly returns and remit deducted tax timely. Government Drawing & Disbursing Officers must deduct TDS under GST where contract value exceeds the threshold, register under GST using Form REG-07 with a working TAN and digital signature, file monthly GSTR-7 returns by the 10th of the succeeding month and issue GSTR-7A certificates within five days of crediting TDS. Deducted amounts must be collected in a dedicated zero-balance account, routed via Treasury/PAO and State Bank systems for electronic remittance and challan generation; failures attract recovery, interest and penalties recoverable from defaulting officers.