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

Rule 12 – Rules – Registration – Central Goods and Services Tax Rules, 2017 – Rule 12 – 12. 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 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 collect tax in accordance with the provisions of section 52, in a State or

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