TDS under GST is applicable only in case of Goods or service provided to Goverment department, Local authority; Governmental agencies , PSU ect iand contract value is more than 2,50,000/-. there will an automatic reflection in the electronic ledger of the deductee (supplier) once the deductor files his/her returns. The deductee can claim credit in his electronic cash ledger of this tax deducted and use it for payments of other taxes.