The Central Goods and Services Tax Act, 2017
The Central Goods and Services Tax Rules, 2017
Chapter-III Registration
Rule 12: Grant of registration to persons required to deduct tax at source or to collect tax at source.
12. (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 officerc1 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, 3[on a request made in writing by a person to whom a registration has been granted under sub-rule (2) or] upon an enquiry or pursuant to any other proceeding under the Act, the proper officerc1 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 officerc1 shall follow the procedure as provided in rule 22 for the cancellation of registration.
References
Enforcement:
Enforced w.e.f. June 22, 2017 [Notification No. G.S.R. 610(E) dated 19.06.2017].
Amendments:
1. Inserted by Central Goods and Services Tax (Fourteenth Amendment) Rules, 2018 vide Notification No. 74/2018-Central Tax dated 31st December, 2018, w.e.f. 31.12.2018.
2. Inserted by Central Goods and Services Tax (Fifth Amendment) Rules, 2019 vide Notification No. 33/2019 – Central Tax dated 18th July, 2019, w.e.f. 18.07.2019.
3. Inserted by Central Goods and Services Tax (Fifth Amendment) Rules, 2022 vide Notification No. 26/2022-Central Tax dated 26th December, 2022, w.e.f. 26.12.2022.
Circular:
C1. Proper officer for provisions relating to Registration and Composition levy, refer Circular No.1/1/2017 dated 26.06.2017.