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

Rule 5 - Final Rules - REGISTRATION - Goods and Services Tax - Rule 5 - 5. (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 EVC, in FORM GST REG-07 for grant of registration through the Common Portal, either directly or from a Facilitation Centre notified by the Commissioner. (2) The proper o .....

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