CGST Rules Rule 12 — Grant of registration to persons required to deduct tax at source or to collect tax at source

CGST Rules, 2017  ·  Grant of registration to persons required to deduct tax at source or to collect tax at source

CGST Rules 3 Amendments

Quick Answer

Rule 12 of the CGST Rules, 2017 governs Grant of registration to persons required to deduct tax at source or to collect tax at source. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 12 CGST: Grant of registration to persons required to deduct tax at — eligibility, conditions, case laws and compliance impact under Indian tax law.

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Amendments 3
(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.
(1A) A person applying for registration to 1deduct or2 collect tax in accordance with the provisions of 1section 51, or, as the case maybe,2 section 52, in a State or Union territory where he does not have a physical presence, shall mention the name of the State or Union territory in PART A of the application in FORM GST REG-07 and mention the name of the State or Union territory in PART B thereof in which the principal place of business is located which may be different from the State or Union territory mentioned in PART A.1deduct or2 collect tax in accordance with the provisions of section 51, or, as the case maybe,2 section 52, in a State or Union territory where he does not have a physical presence, shall mention the name of the State or Union territory in PART A of the application in FORM GST REG-07 and mention the name of the State or Union territory in PART B thereof in which the principal place of business is located which may be different from the State or Union territory mentioned in PART A.]
(2)The proper officer may grant registration after due verification and issue a certificate of registration in FORM GST REG-06 within a period of three working days from the date of submission of the application.
(3)Where, on a request made in writing by a person to whom a registration has been granted under sub-rule (2) or3 upon an enquiry or pursuant to any other proceeding under the Act, the proper 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.

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Amendment History

123Superscript numbers in the text mark amended passages — click them to jump here. Click "↑ view in text" to jump back.
1
2018↑ view in text

Inserted vide Notification No.74/2018 -CT dated 31.12.2018.

2
2019↑ view in text

Inserted vide Notification No.33/2019 -CT dated 18.07.2019.

3
2022↑ view in text

Inserted vide Notification No. 26/2022 -CT dated 26.12.2022.

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