CGST Rule 12: Registration of Persons required to deduct TDS/ TCS

Provisions under Rule 12 of CGST Rules, 2017 relating to “Registration of Persons required to deduct TDS/ TCS”:

CGST Rule 12: Grant of Registration to Persons required to deduct tax at source or to collect tax at source (Chapter III: Registration Rules) [*1]

(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 deduct or [*3] collect tax in accordance with the provisions of section 51, or, as the case may be, [*4] 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]

(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) or [*5] 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.

Notes (History of Amendments in Bare Text):

1. CGST Rule 12 introduced vide Notification 3/2017, effective 22/06/2017.

2. Sub-rule (1A) inserted from 31/12/2018 vide Notification 74/2018.

3. In sub-rule (1A), the text “deduct or” inserted after the text “A person applying for registration to” from 18/07/2019 vide Notification 33/2019.

4. In sub-rule (1A), the text “section 51, or, as the case may be” inserted after the text “in accordance with the provisions of” from 18/07/2019 vide Notification 33/2019.

5. In sub-rule (3), the text “on a request made in writing by a person to whom a registration has been granted under sub-rule (2) or” inserted after the text “Where,” from 26/12/2022 vide Notification 26/2022.