If you are a GST Registered person, any Giving bill for rent of Commercial property (i.e Shop, factory ect..) than you are required to charge GST in your bill Rent of residential property is exempt.
TDS is required to be deducted if rent amount is more than 2,40,000 per annum @ 10%
Note :If rent amount paid or credited during the period from 14th May, 2020
to 31st March, 2021 than TDS shall be deducted at the reduced rates i.e 7.5%.