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

Rule 5 – Draft-Bills-Reports – Draft GST Registration Rules – DRAFT – GOODS AND SERVICES TAX – REGISTRATION RULES, 20- [September 2016] – Rule 5 – 5. Grant of Registration to persons required to deduct tax at source or collect tax at source (1) Any person required to deduct tax under sub-section (1) of section 37 or a person required to collect tax at source under section 43C shall electronically submit an application, duly signed, in FORM GST REG-07 for grant of registration, through the Commo

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