TDS-GST deduction by whom & when

Thx for replying my two queries on tds-gst.

However, there seems a contradiction in two replies. In last reply, you clarified that TDS GST is to be deducted on making payment only, whereas in the response to my first query titled TDS GST deduction, it was opined that tds gst is to be deducted by the person whose favour invoice is issued i.e. MH office, while payment was to be made by Delhi HQ which will release the payment.

For the sake of your convenience I am reproducing my consolidated queries again:

Supplier Company(MH)  supplies to recipient company(MH) in Maharashtra (POS) and CGSTplus SGST  bill issued. However as per agreement, payment of bill is to be made from HQ of recipient company situated at Delhi. MH office passes the bill and forward DL HQ for making payment:

Queries are:

1.When tds gst is required to be deducted (a) on booking of invoice or (b) on making actual payment to supplier. The question is pertinent where there is a considerable time lag (3 to 5 months) b/w booking of exp and releasing payment.

1. In the instant case, who is required to deduct TDS GST as per law, MH office where invoice is booked or Delhi office from where payment is to be released & which tax CGST/SGST or IGST TDS is to deducted.