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

Grant of registration to persons required to deduct tax at source or to collect tax at source
Rule 5
Bill
REGISTRATION
GST – Registration – Final Draft Rules 18-5-2017
5. Grant of registration to persons required to deduct tax at source or to collect tax at source
(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 EVC, in FORM GST REG-07 for grant of registration through the Common Portal, either directly or from a Facilitation Centre notified by the Commissioner.
(2) The proper officer may grant registration after due v

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