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

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

(updated as on 15.11.2017)

(1) Any person required to deduct tax in accordance with the provisions ofsection 51 or a person required to collect tax at source in accordance with the provisionsof section 52 shall electronically submit an application, duly signed or verified throughelectronic verification code, in FORM GST REG-07 for the grant of registration throughthe common portal, either directly or through a Facilitation Centre notified by theCommissioner. (2) The proper officer may grant registration after due verification and issue a certificateof registration in FORM GST REG-06 within a period of three working days from thedate of submission of the application. (3) Where, upon an inquiry or pursuant to any other proceeding under the Act, the properofficer is satisfied that a person to whom a certificate of registration in FORM GSTREG-06 has been issued is no longer liable to deduct tax at source under section 51 orcollect tax at source under section 52, the said officer may cancel the registration issuedunder sub-rule (2) and such cancellation shall be communicated to the said personelectronically in FORM GST REG-08: Provided that the proper officer shall follow the procedure as provided in rule 22for the cancellation of registration.

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CHAPTER III

REGISTRATION

Chapter IIIof CGST Rules, 2017 consists of nineteen rules relating toREGISTRATIONRULES under the GST regime. All this rules are available for your ready reference. Rule 8 :Application for registration Rule 9 :Verification of the application and approval Rule 10 :Issue of registration certificate Rule 11 :Separate registration for multiple business verticals within a State or a Union territory Rule 12 :Grant of registration to persons required to deduct tax at source or to collect tax atsource Rule 13 :Grant of registration to non-resident taxable person Rule 14 :Grant of registration to a person supplying online information and database accessor retrieval services from a place outside India to anon-taxable online recipient Rule 15 :Extension in period of operation by casual taxable person and non-resident taxableperson Rule 16 : Suo moto registration Rule 17 :Assignment of Unique Identity Number to certain special entities Rule 18 :Display of registration certificate and Goods and Services Tax IdentificationNumber on the name board Rule 19 :Amendment of registration Rule 20 :Application for cancellation of registration Rule 21 :Registration to be cancelled in certain cases Rule 22 :Cancellation of registration Rule 23 :Revocation of cancellation of registration Rule 24 :Migration of persons registered under the existing law Rule 25 :Physical verification of business premises in certain cases Rule 26 :Method of authentication

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