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

Grant of Registration to persons required to deduct tax at source or collect tax at source
Rule 5
Bill
Draft GST Registration Rules
Draft – Goods And Services Tax – Registration Rules, 20- [September 2016]
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 Common Portal either directly or through a Facilitation Centre, notified by the Board or Commissioner.
(2) The proper officer may grant registration after due verification and

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