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    <title>Grant of registration to persons required to deduct tax at source or to collect tax at source</title>
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    <description>Persons required to deduct or collect tax at source must apply electronically in FORM GST REG-07 (EVC or signed) via the common portal or a notified Facilitation Centre; applicants without physical presence must specify relevant States/Union territories. The proper officer may, after verification, grant registration and issue FORM GST REG-06 within three working days. If the officer is satisfied that the person is no longer liable, registration may be cancelled and communicated electronically in FORM GST REG-08, following rule 22 procedures.</description>
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