Registration for tax deduction and collection at source requires electronic application and expedited official registration or cancellation process. Persons required to deduct or collect tax at source must electronically apply in FORM GST REG-07 via the Common Portal or a notified Facilitation Centre, signed or verified through EVC. The proper officer may verify and grant registration by issuing FORM GST REG-06 within three working days of application. If, following enquiry or other proceedings, the officer finds the person no longer liable to deduct or collect tax at source, the officer may cancel the registration, communicate cancellation in FORM GST REG-08, and follow the procedure in rule 14.