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of <h1>Tax Deductors/Collectors Must Register via FORM GST REG-07; Cancellations in FORM GST REG-08 per Rule 14.</h1> Persons required to deduct or collect tax at source must apply for registration using FORM GST REG-07 through the Common Portal or a designated Facilitation Centre. The proper officer, after verification, issues a registration certificate in FORM GST REG-06 within three working days. If it is determined that the person is no longer liable to deduct or collect tax, the officer may cancel the registration, notifying the individual electronically via FORM GST REG-08, following the procedure outlined in rule 14.
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