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<h1>GST registration as tax deductor or tax collector requires online PAN/TAN verification and DDO Aadhaar consent.</h1> GST REG-07 sets out registration requirements for a Tax Deductor or Tax Collector, requiring legal name, PAN/TAN, contact and business details, DDO identification and consent for Aadhaar authentication, online verification of PAN/Aadhaar/DIN/CIN, specified proof of principal place of business for owned, rented or other premises, digital signature or e-sign requirements for certain applicants, and online tracking with acknowledgement upon validation.