Procedure to Grant of GST registration to persons required to deduct TDS or TCS under GST / Rule-12 of CGST Rules 2017

Rule-12 of CGST 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.

• 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
• Where, 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.