The tax recovered under GST as TDS_GST by the deductor has to be paid to the Government within 10 days from the end of the month.
The amount of TDS Deducted by the Deductor is available as input tax credit for the deductee once the TDS_GST is remitted by the deductor to the tax authorities.
Tax Deducted at source is applicable under GST also. It is different from TDS under Income Tax Act. It is applicable on the supply of goods and services as notified by the Government through GST council. Whenever payment is being made to the supplier of goods or services, GST TDS will be recovered / deducted from the payment and then only balance amount is paid.