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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 electro .....

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after due verification and issue a registration certificate in FORM GST REG-06 within three common working days from the date of submission of application. (3) Where, upon an enquiry or pursuant to any other proceeding, the proper officer is satisfi .....

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