Rule 12 of CGST Rules 2017: Registration of Persons required to deduct TDS/ TCS

Provisions under Rule 12 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Registration of Persons required to deduct TDS/ TCS”, are as under:

CGST Rule 12: Grant of Registration to Persons required to deduct tax at source or to collect tax at source (Chapter-III: Registration Rules) 

(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.

(1A) A person applying for registration to deduct or collect tax in accordance with the provisions of section 51, or, as the case may be, 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, 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.

Amendments History:

1. Sub-rule (1A) inserted vide Central Tax Notification 74/2018 dt. 31/12/2018.

2. In Sub-rule (1A), the text ‘deduct or‘ and ‘section 51, or, as the case may be‘ inserted vide Central Tax Notification 33/2019 dt. 18/07/2019.

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Note: The CGST Rules 2017 along with the prescribed Forms were initially notified vide Central Tax Notifications 3/2017 dt. 19/06/2017 (Rule 1 to 26), 10/2017 dt. 28/06/2017 (Rules 27 to 138) and 15/2017 dt. 01/07/2017 (Rules 139 to 162). These Rules/ Forms were subsequently amended by CBIC through various Notifications issued from time to time. Information on this page is a Rule-wise compilation of Amendments made by all such Notifications upto 29/12/2021, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.