GST REG-07 – An Online Registration Form
Form GST REG-07 is an application form for TDS deductors and TCS collectors who want to register for the Goods and Services Tax (GST). A person eligible to deduct TDS under section 51 or collect TCS under section 52 shall electronically file an application Form GST REG-07 for GST registration under rule 12(1) of the CGST Rules, 2017.
In this blog, the provisions relating to the filing of an application in Form GST REG-07 are discussed and explained.
Did You Know?
As per Rule 1A, a person applying for registration to deduct or collect tax in a State or Union Territory where he does not have a physical presence as per the provisions of section 51 or section 52. He or she must mention the name of the State or Union Territory in PART A of the GST REG-07 application and the name of the State or Union territory in PART B of the application in which the principal place of business is located, which may differ from the State or Union territory mentioned in PART A.
Meaning of TDS Deductor under GST
The provisions pertaining to tax reduction under GST are covered under Section 51 of the CGST Act, 2017. According to the provisions, the following individuals are obligated to deduct TDS (i.e., the following individuals are TDS deductor):
- A Central Government/State Government agency or institution.
- Governmental organizations.
- Local government.
- Notified Persons Such as:
• Public sector undertakings
• Parliament, a state legislature, or a government established authority, or any other organization or board (with 51 percent equity ownership controlled by the government).
• A society created by the Central Government, any State Government, or a Local Authority and registered under the Societies Registration Act, 1860.
Meaning of TCS Collector under GST
The provisions pertaining to tax collection under GST are covered under Section 52 of the CGST Act, 2017. Operators that own, run, and administer e-commerce platforms are required to collect TCS under the regulations.
Pre-Requisites to Apply for GST Registration
Every person who is obliged to deduct TDS must apply for and acquire GST registration. To get GST registration as a TDS deductor, the applicant must submit an electronic application in Form GST REG-07. Notably, if you do not have a PAN, you may still register for GST by stating your Tax Deduction and Collection Account Number (i.e., TAN).
Similarly, every person who is obliged to collect TCS must apply for and get GST registration. If a TCS collector wishes to register for GST, he or she must submit an electronic application in Form GST REG-07. In the event that a PAN is not available, a Tax Deduction and Collection Account Number can be used to acquire GST registration (i.e., TAN).
If the relevant authority is satisfied with the GST registration application submitted in Form GST REG-07, the application will be approved. Then, within 3 working days from the date of submission of a registration application, he will provide a GST registration certificate in Form GST REG-06.
If the proper officer requires additional information, clarification, or a document, he will issue a notice in Form GST REG-03. The proper officer will issue a GST registration certificate in Form GST REG-06 if the applicant’s response is suitable.
Reason When GST Registration Can be Canceled
When the proper officer is satisfied that a person to whom a certificate of registration in FORM GST REG-07 has been granted is no longer eligible to deduct tax u/s 51 or collect tax at source u/s 52, the said officer may cancel the registration issued under subrule (2) and notify the said person electronically in FORM GST REG-08.
Recent Amendments in TCS Collectors Registration
According to the GST law, e-commerce operators are not allowed to register for TCS in states or union territories where they do not have a physical presence. The same has proven to be the most difficult obstacle for e-commerce businesses.
To make things easier, various changes have been made to Form GST REG-07 on the GST portal, with effect from 1st April 2020. As a result, e-commerce companies can now apply for registration in states/union territories where they have no physical presence based on the registration of their head office address.
