Registration for TCS taxpayers: Registration in a State/ UT with address of Head Office – changes in Form GST REG-07

The GST law requires an entity to obtain registration for TCS in each State/UT, where it has an obligation to collect TCS. The E-Commerce operators were facing a challenge of having to obtain registration as TCS deductors in some States/UTs as they did not have any physical presence in those States/UTs.

To address the same, changes have been implemented on the GST Portal w.e.f. 1st April, 2020, by modifying registration form for TCS (Form GST REG-07). Now the E-commerce operators not having physical presence in a particular state/UT, could apply for registration as TCS in any State/UT, on basis of their registered Head Office address/premises address, without any physical presence in those States/UTs.

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