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, in form GST REG-07 for grant of registration through the Common Portal, either directly or from a Facilitation Centre notified – Rule 5(1) of Registration Rules.
The proper officer may grant registration after due verification and issue a certificate of registration in form GST REG-06 within three working days from the date of submission of application.
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 in form GST REG-08. The proper officer shall follow the procedure prescribed in rule 14 for cancellation of registration – Rule 5(3) of Registration Rules.
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