Form GST REG-07 is an application form to be filed by the TDS deductor/ TCS collector willing to obtain Goods and Services Tax (GST) registration. As per rule 12(1) of the Central Goods and Services Tax Rules, 2017, a person liable to deduct TDS as per section 51 or person liable to collect TCS as per section 52, should electronically file an application Form GST REG-07 for grant of GST registration.

The provisions revolving around the filing of an application in Form GST REG-07 is taken up and clarified in the current article.

Coverage of the term TDS deductor as per GST law-

Section 51 of the Central Goods and Services Tax Act, 2017 covers the provisions relating to tax deduction under GST. As per the provisions, following categories of persons are liable to deduct TDS (i.e. following categories of persons are TDS deductor)-

  • A department/ establishment of the Central Government/ State Government.
  • Government agencies.
  • Local authority.
  • Notified persons like-
    • Public sector undertakings.
    • An authority or any other body or board (with 51% equity control owned by the Government) set up by-
      • Parliament; or
      • State legislature; or
      • A government
    • A society registered under Societies Registration Act, 1860 and established by-
      • Central Government; or
      • Any State Government; or
      • A Local Authority.

Coverage of the term TCS collector as per GST law-

Section 52 of the Central Goods and Services Tax Act, 2017 covers the provisions relating to tax collection under GST. As per the provisions, operators who own, operates and manages the e-commerce platforms are liable to collect TCS.

Provisions relating to GST registration and filing of an application in Form GST REG-07-

Any person covered within the provisions of section 51 and accordingly liable to deduct TDS is required to apply and obtain GST registration. The applicant is required to electronically file an application in Form GST REG-07 for obtaining GST registration as TDS deductor. Notably, in case there is no PAN, GST registration can be obtained by mentioning Tax Deduction and Collection Account Number (i.e. TAN).

Similarly, any person covered within the provisions of section 52 and accordingly required to collect TCS is also required to apply and obtain GST registration. Such TCS collector, willing to obtain GST registration, is required to electronically file an application in Form GST REG-07. Here also, in case of non-availability of PAN, GST registration can be obtained by using Tax Deduction and Collection Account Number (i.e. TAN).

If the proper officer is satisfied by the GST registration application so filed in Form GST REG-07. Then, he will grant GST registration certificate in Form GST REG-06, within a period of three working days from the date of submission of a registration application.

However, if the proper officer wishes to obtain some clarification, information or document, then, he will issue notice in Form GST REG-03. If the reply filed by the applicant is satisfactory, then, the proper officer will issue GST registration certificate in Form GST REG-06. Otherwise the proper officer will reject the application via Form GST REG-08.

Important recent amendment applicable to registration of TCS collector-

As per the GST rule, basically, the e-commerce operators are not permitted to obtain TCS registration in the state or union territories, wherein, the e-commerce operators don’t have any physical presence. The same has turned out to be the biggest hurdle for the e-commerce operators.

With a view to ease up the same, certain relevant modification has been implemented in Form GST REG-07 on the GST portal, effective from 1st April 2020. Accordingly, now, the e-commerce operators can apply for the registration in the states/ union territories, wherein, they don’t have any physical presence, on the basis of the registration of the head office address.

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