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Section 12: Grant of registration to persons required to deduct tax at source or to collect tax at source

Notifying the DGST Rules, 2017 on registration and composition levyUnion territory Rules of Delhi · 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.

(2) The proper officer may grant registration after due verification and issue a certificate of registration in FORM GST REG-06 within a period ofthree working days from the date of submission ofthe application.

(3) Where, upon an enquiry or pursuant to any other proceeding under the Act, the pr0per 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.

Where this provision sits

ActNotifying the DGST Rules, 2017 on registration and composition levy
Section12
Marginal noteGrant of registration to persons required to deduct tax at source or to collect tax at source
JurisdictionUnion territory of Delhi
StatusIn force as published by the source

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