Chapter III of CGST Rules,
2017
REGISTRATION
RULE 12. Grant of registration to persons required to deduct tax at source or to collect tax at source (corresponding section 25, section 51, section 52)
(1) Any person required to deduct tax in accordance with the provisions of
section 51 or a person required to collect tax at source in accordance with the
provisions of section 52 shall electronically submit an application, duly signed
or verified through electronic verification code, in
FORM GST REG-07 for the
grant of registration through the common portal, either directly or through a
Facilitation Centre notified by the
Commissioner.
1[(1A)
A person applying for registration to 2[deduct
or] collect tax in accordance with the
provisions of 2[section 51, or, as the case
may be] section 52, in a
State or Union territory where he does not have a physical presence, shall
mention the name of the State or Union territory in PART A of the application in
FORM GST REG-07 and mention the name of the State
or Union territory in PART B thereof in which the principal place of business is
located which may be different from the State or Union territory mentioned in
PART A.]
(2) The proper officer may grant registration after due verification and issue a
certificate of registration in FORM GST REG-06 within a period of three working
days from the date of submission of the application.
(3) Where, upon an enquiry or pursuant to any other proceeding under the Act,
the proper officer is satisfied that a person to whom a certificate of
registration in FORM GST REG-06 has been issued is no longer liable to deduct
tax at source under section 51 or collect tax at source under
section 52, the
said officer may cancel the registration issued under sub-rule (2) and such
cancellation shall be communicated to the said person electronically in
FORM GST
REG-08:
Provided that the proper officer shall follow the procedure as provided in rule
22 for the cancellation of registration.
1.
Inserted
vide:-Notification
No.74/2018-Central Tax dt. 31.12.2018 [Para 2]
2.
Inserted vide:-Notification No. 33/2019
- Central Tax dt. 18.07.2019[Para 2]