# Registration of TDS Deductors and TCS Collectors

Legal basis: Sections 51 & 52 read with Rule 12.

## Key Features

1. Separate application form — different from the regular Form GST REG-01.

2. Registration granted within 3 working days after verification.

3. PAN or TAN-based registration (TDS deductors may use TAN).

4. No physical presence required in a State/UT to register as TDS/TCS in that State/UT:

State/UT for which registration is sought = Mentioned in Part A of the form.
State/UT of principal place of business = Mentioned in Part B.
Hence Part A and Part B may differ — this is permitted and distinctive of TDS/TCS registration.

## Cancellation by Proper Officer

If the PO is satisfied — on written request, enquiry, or any proceeding — that the person is no longer liable to deduct/collect tax under Sec 51/52, he may:

Cancel the registration, and
Communicate the cancellation electronically in the prescribed form.
Cancellation procedure as per CGST Act and rules applies.

Worked example

### Example 1

Example: A government department headquartered in Delhi is required to deduct TDS under Sec 51 for contracts executed in Punjab. It has no office in Punjab.

→ Application in Form GST REG-07:

Part A: Punjab (where TDS registration sought)
Part B: Delhi (principal place of business)

→ Registration granted in Punjab within 3 working days, despite no physical presence.

⚠️ Common exam mistakes

Insisting on physical presence in a State to register as TDS/TCS there — Rule 12 expressly permits Part A ≠ Part B.
Using Form GST REG-01 — TDS/TCS uses Form GST REG-07.
Forgetting that the registration timeline for TDS/TCS is 3 working days, not 7 working days.

Bare-Act text Rule 12 · CGST Rules, 2017 · click to expand

Rule 12(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 in Form GST REG-07 for the grant of registration through the common portal. Rule 12(1A): Where applicant seeks registration as TDS/TCS in a State/UT where he does not have physical presence, he shall mention the name of the State or Union territory in Part A of the application in Form GST REG-07 and the name of the State or Union territory in Part B of the said application in which the principal place of business is located which may be different from the State or Union territory mentioned in Part A.

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Registration of TDS Deductors (Sec 51) and TCS Collectors (Sec 52) — Rule 12

Worked example

⚠️ Common exam mistakes