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Grant of Registration to persons required to deduct tax at source or collect tax at source

Rule 5 - Draft-Bills-Reports - Draft GST Registration Rules - Goods and Services Tax - Rule 5 - 5. (1) Any person required to deduct tax under sub-section (1) of section 37 or a person required to collect tax at source under section 43C shall electronically submit an application, duly signed, in FORM GST REG-07 for grant of registration, through the Common Portal either directly or through a Facilitation Centre, notified by the Board or Commissioner. (2) The proper officer may grant registration .....

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