Recently, a new functionality has been enabled on GST portal i.e. while filing of Form GSTR-7 (i.e. Return for Tax Deducted at Source), earlier the system use to checks that the taxable value deducted is equal to 2% of the taxable value or not. But, now this check in Table 3 and 4 of Form GSTR-7 has been removed.
Therefore it means that the TDS Deductor are free to report any value under CGST, SGST or IGST columns, the system will not check the amount reported is 2% of the amount paid to the deductee or not and further the system will not check that whether the amount deducted in CGST and SGST column are equally or not. Same facility is implemented in offline utility also.
Source: GST weekly update dated February 02, 2019 issued by CBIC- Refer slide No.22