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

- Act: The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017)
- In force from: 2017-06-22
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/cgst-rules-2017/rule/12/

## Text

(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. Amendment notes 1. Inserted vide Notification No.74/2018 -CT dated 31.12.2018. 2. Inserted vide Notification No.33/2019 -CT dated 18.07.2019. 3. Inserted vide Notification No. 26/2022 -CT dated 26.12.2022.

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