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of <h1>Government deductors must deduct GST TDS on contracts over Rs.2.5 lakh; register, deposit, file GSTR-7; refunds under Section 54</h1> Under GST, specified government deductors (DDOs, local authorities, government agencies, bodies with =51% government control, societies and PSUs) must deduct TDS at prescribed rates where the taxable value of a contract exceeds Rs.2.5 lakh, excluding GST. Intra-state supplies attract CGST+SGST (1%+1%), inter-state IGST 2%. Government offices must register for GST when liable to deduct, upload minimal documents, generate CPIN, deposit TDS via the electronic cash ledger and file FORM GSTR-7 (or offline-prepared JSON) to discharge liability; suppliers can accept/reject auto-populated credits. System issues FORM GSTR-7A as the TDS certificate; refunds follow section 54.
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