Structure with self-aligned offset gate contact and direct backside contact

A semiconductor structure comprising:

• a transistor comprising a gate structure, a first source/drain region present on a first side of the gate structure and a second source/drain region present on a second side of the gate structure, wherein the second side of the gate structure is opposite the first side of the gate structure;
• a gate spacer located on the first side of the gate structure and a recessed gate spacer located on the second side of the gate structure, wherein the recessed gate spacer has a height that is less than the gate spacer;
• a dielectric cap located on a first surface of the second source/drain region;
• an off-centered frontside gate contact structure having a first portion located directly above, and in direct physical contact with, the gate structure of the transistor, and a second portion off-set relative to the gate structure and located directly on the dielectric cap;
• and
• a backside source/drain contact structure located on a second surface of the second source/drain region, wherein the second surface of the second source/drain region is opposite the first surface of the second source/drain region.