TDS under GST: government deductors must withhold on taxable contracts and comply with deposit and return obligations. TDS under GST requires specified government and government-controlled payors to withhold tax when payments for taxable supplies under a contract exceed the statutory threshold; withholding applies to the taxable value exclusive of GST, depends on place of supply for the nature and rate of deduction, must be deposited via the Electronic Cash Ledger when filing FORM GSTR-7, and generates a system-produced TDS certificate (FORM GSTR-7A) for the supplier, with interest, late fee and penalty consequences for non-compliance.