Grant of registration to persons required to deduct tax at source or to collect tax at source
Rule 12 of the CGST Rules
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A TDS deductor under section 51 or a TCS collector under section 52 applies in REG-07; the officer grants registration in REG-06 within three working days and may cancel it in REG-08 when the person is no longer liable to deduct or collect.
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The exact words of the law
2,004 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(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 maybe,] 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 officer 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 officer 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 officer shall follow the procedure as provided in rule 22 for the cancellation of registration.
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2022-12-26 · Inserted
26/2022-CTdated2
Inserted vide Notification No. 26/2022 -CT dated 26.12.2022.
2019-07-18 · Inserted
33/2019-CTdated1
Inserted vide Notification No.33/2019 -CT dated 18.07.2019.
2018-12-31 · Inserted
74/2018-CTdated3
Inserted vide Notification No.74/2018 -CT dated 31.12.2018.
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Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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