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<h1>GST REG-07 Form: Register as GST Tax Deductor or Collector Under Sections 51 & 52, Updated by Notification 31/2019.</h1> This form, GST REG-07, is used for the application for registration as a Tax Deductor at source under Section 51 or as a Tax Collector at source under Section 52 of the GST framework. It includes amendments as per Notification No. 31/2019 - Central Tax, effective from June 28, 2019.