Grant of registration to persons required to deduct tax at source or to collect tax at source
Rule 12 of the Central Goods and Services Tax Rules, 2017 deals with grant of registration to persons required to deduct tax at source or to collect tax at source. 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-0 The Act came into force on 22 Jun 2017.
(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.
Rule 12, The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Questions about Rule 12
What does Rule 12 of the Central Goods and Services Tax Rules deal with?
Rule 12 of the Central Goods and Services Tax Rules is headed "Grant of registration to persons required to deduct tax at source or to collect tax at source". 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-0
How do I find court cases under Rule 12 of the Central Goods and Services Tax Rules?
In judgments and charge sheets this rule is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Rules 2017 12, rule 12 CGST Rules 2017, rule 12 of the Central Goods and Services Tax Rules. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Rule 12 of the Central Goods and Services Tax Rules, and has it changed?
Its own text turns on rule 51 (Refund voucher), rule 52 (Payment voucher), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.
When did Rule 12 of the Central Goods and Services Tax Rules come into force?
Rule 12 of the Central Goods and Services Tax Rules, cited as CGST Rules 2017 12, came into force on 22 Jun 2017, having been enacted on 19 Jun 2017. It is in force as at the date shown on this page.
Other rules of this Act
- 89. Application for refund of tax, interest, penalty, fees or any other amount3731 words
- 43. Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases3015 words
- 138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill2970 words
- 42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof2706 words
- 164. Procedure and conditions for closure of proceedings under section 128A in respect of demands issued under section2150 words
- 8. Application for registration2144 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded. This page is not a substitute for legal advice.