root 프로젝트 (app module)에서 New → Version Catalog 항목 클릭

// libs.versions.toml

[versions]
kotlinx-coroutines = "1.7.1"
kotlin = "1.8.21"

[libraries]
kotlinx-coroutines-android = { module = "org.jetbrains.kotlinx:kotlinx-coroutines-android", version.ref = "kotlinx-coroutines" }

[plugins]
kotlin-android = { id = "org.jetbrains.kotlin.android", version.ref = "kotlin" }
// app/build.gradle.kts

dependencies {
		implementation(libs.kotlinx.coroutines.android)
}
versionCatalogs {
    create("libs") {
        from(files("../gradle/libs.versions.toml"))
    }
}

BuildSrc 말고 왜 Version Catalog?