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

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..... 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 [ de .....

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..... egistration 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 issue .....

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