CGST Rules - Central Goods and Services Tax Rules, 2017

Rule 12

Grant of registration to persons required to deduct tax at source or to collect tax at source

This rule was made and amended vide the following notifications
Central Tax Notification No. 74/2018 (dated 31st December 2018)
Central Tax Notification No. 33/2019 (dated 18th July 2019)

(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 2deduct or, collect tax in accordance with the provisions of section 523 or, as the case may be, 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 in Central Goods and Services Tax (Fourteenth Amendment) Rules, 2018, vide Notification No.74/2018 Central Tax (dated 31st December 2018)
2 Inserted in Central Goods and Services Tax (Fifth Amendment) Rules, 2019, vide Notification No.33/2019 Central Tax (dated 18th July 2019 )
3 Inserted in Central Goods and Services Tax (Fifth Amendment) Rules, 2019, vide Notification No.33/2019 Central Tax (dated 18th July 2019 )