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Section 12: Grant of r egistration to persons required to deduct tax at sour ce or to collect tax at source

Tgst Rules 2017State Rules of Tripura · 2017

(I) Any person required to deduct tax in aecordance with the provisions of section 51 or a person required to col lect 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 portaJ. either directly or through1a Facilitation Centre notified by the Commissioner.

I

(2) The proper officer may grant registration after due verification and issue a certificate of registration in FORJ\.1 GST REG-06 within a period of three working days from the date of submission of rhe application.

(3) Where. upon an enquiry or pursuant to any other proceedjng under the Act, the proper officer is satisfied that a pcrso,n ~o whom a certiiicate 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 cancel lation 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

ActTgst Rules 2017
Section12
Marginal noteGrant of r egistration to persons required to deduct tax at sour ce or to collect tax at source
JurisdictionState of Tripura
StatusIn force as published by the source

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