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<h1>Guidelines for Tax Deduction/Collection Registration under GST Section 19(1) using GST REG-07 Form Explained</h1> The the application process for registration as a tax deductor or tax collector at source under Section 19(1) of the Goods and Service Tax Act. It references the GST REG-07 form and draft GST registration formats as stipulated in the Draft Goods and Services Tax Registration Rules of September 2016. The statutory provisions related to taxation laws, rules, and regulations, specifically focusing on the responsibilities and procedures for entities involved in tax deduction or collection at source under the GST framework.