Unlike Photoshop (which often requires an Intel plugin) or Paint.NET (which has native support), the open-source standard GIMP does not ship with DDS support out of the box.
The DDS plugin is a GIMP plugin that enables support for DDS files, which are a type of raster image file used in various applications, including video games, simulations, and more. DDS files often contain texture data, normal maps, and other graphics-related information. dds gimp plugin