1) Sec 24(vi) of the CSGT act requires, every person who are required to deduct tax whether or not registered under this ACT shall obtain a registration.
2) Hence a TDS deductor has to compulsorily register without any threshold limit. T
3) he deductor has a privilege of obtaining registration under GST without requiring PAN. He can obtain registration using his Tax Deduction and Collection Account Number (TAN) issued under the Income Tax Act, 1961.
4) Application for Registration to be filed in REG-07.
5) Registration certificate to be issued in REG-06.
6) If proper officer is satisfied that a person no longer liable to deduct tax, he may cancel registration in REG-08.