Rule 12 - Grant of registration to persons required to deduct tax at source or to collect tax at source - Central Goods and Services Tax Rules, 2017

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 2 [ deduct or ] collect tax in accordance with the provisions of 3 [ section 51 , or, as the case may be, ] 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, 4 [ 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. ************ Notes 1. Inserted vide Notification No. 74/2018 Central Tax dated 31-12-2018 2. Inserted vide Notification No. 33/2019 Central Tax dated 18-07-2019 3. Inserted vide Notification No. 33/2019 Central Tax dated 18-07-2019 4. Inserted vide NOTIFICATION No. 26/2022 Central Tax dated 26-12-2022