Accounting tds gst aspects

RESPECTED SIR

WHEN ANY CUSTOMER HAVE BALANCE OF 500 POINTS , THEY CAN MAKE PAYMENTS BY 500 POINTS ONLY & NO CASH REQUIRED .

THAT 500 POINTS WILL BE CREDITED TO BUSINESSMAN IN FORM OF FREEDEEM CASH ACCOUNT ALONG WITH 5% EXTRA

FOR EX. IF CUSTOMER REEDEEM 500 POINTS , BUSINESSMAN WILL GET 525 POINTS.

I WANT TO KNOW WHETHER ANY TDS LIABILITY ARISE FOR EXTRA 5% CREDITED TO BUSINESSMAN ACCOUNT?

I ALSO WANT TO KNOW WHETHER ANY GST LIABILITY ARISE FOR THE SAME?