Registration requirement for tax deductors and collectors: electronic application and issuance of registration certificate after verification. Persons required to deduct or collect tax at source must electronically apply for registration in FORM GST REG-07 via the Common Portal or a notified Facilitation Centre; the proper officer, after verification, may grant registration and issue FORM GST REG-06, and may later cancel registration via FORM GST REG-08 if the person is no longer liable, subject to show cause notice and opportunity to be heard.