TDS and TDS on GST deduction procedure for District level under a government schem

Sir/Madam, I am working in a State Project Management Unit (SPMU) {Govt Scheme} under which 33 district are linked, and each districts has thier own cashbook and they make their expenditures by the funds allocated to them by SPMU, But the problem is that they has to make TDS and TDS on GST on their purchase bills so my question is that weather each of this district should have there individual GST and TAN number or they can use the SPMU'S that is our GST and TDS number for making the payment. please give the correct procedur and method of TDS deduction of the Districts.

THANK YOU