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

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..... 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 issue a registration certificate in FORM GST REG- .....

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