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<h1>TDS under GST: DDOs must record bunched TDS using a new GST TDS sub head in PAO Suspense for accounting compliance.</h1> DDOs must account for aggregated TDS receipts using a new sub head under Head 8658.00.101-PAO Suspense designated GST TDS, per the Department of Revenue's modification to Circular No. 65/39/2018 GST; administrative officers must report implementation difficulties to headquarters.