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Rule 12 of the CGST Rules, 2017

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GST›CGST Rules, 2017›Chapter III, Registration

At a glance

Procedure, powers and definitions

Rule 12(1)–(1A)The applicant submits signed or electronically verified FORM GST REG-07. Without physical presence in the registration territory, Part A names that territory and Part B names the territory containing the principal place of business.
Rule 12(2)After verification, the proper officer may grant registration and issue FORM GST REG-06 within three working days from submission.
Rule 12(3)On a written request, enquiry or other proceeding, the officer may cancel registration if satisfied that deduction or collection is no longer required. Rule 22 governs the procedure, and FORM GST REG-08 communicates cancellation electronically.
Rule 12(2)The law does not settle which days count as working days for the registration period.

Tax deductors under section 51 and tax collectors under section 52 apply for registration through rule 12. An applicant without physical presence in the registration State or Union territory identifies both that territory and the location of its principal place of business. Cancellation is possible when the deduction or collection obligation ends, but the officer must follow rule 22.^[1]

Quick facts

Rule 12, CGST Rules, 2017

Grant of registration to persons required to deduct tax at source or to collect tax at source

Provision
Act	Central Goods and Services Tax Rules, 2017
Chapter	III, Registration
Rule title	Grant of registration to persons required to deduct tax at source or to collect tax at source
Amendments
Last amendment	26 December 2022: (Notification 26/2022-CT, 26.12.2022)
Amendments	3 footnotes in the CBIC text (table)
Related provisions
Other rules	Rule 22
Sections	Section 25 of the CGST Act, 2017, Section 51 of the CGST Act, 2017, Section 52 of the CGST Act, 2017
Forms named	FORM GST REG-06, FORM GST REG-07, FORM GST REG-08
Structure 12(1)Scope of deduction or collection registration 12(1)Electronic REG-07 application 12(1A)State entries when physical presence is absent 12(2)Discretionary grant and certificate after verification 12(3), provisoDiscretionary cancellation and electronic notice
Source
Law text	CBIC tax information portal, served on 17 September 2026^[1]
Questions reviewed	Prashant Prakash, 23 September 2026

Text

The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.^[1] The Rules as published in the Gazette of India is the legal source.

Rule 12, verbatim (show)

Rule 12. Grant of registration to persons required to deduct tax at source or to collect tax at source. -

(1) Any person required to deduct tax in accordance with the provisions of section 51 or a person required to collect tax at source in accordance with the provisions of section 52 shall electronically submit an application, duly signed or verified through electronic verification code, in FORM GST REG-07 for the grant of registration through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.

¹[(1A) A person applying for registration to ²[deduct or] collect tax in accordance with the provisions of ²[section 51, or, as the case maybe,] section 52, in a State or Union territory where he does not have a physical presence, shall mention the name of the State or Union territory in PART A of the application in FORM GST REG-07 and mention the name of the State or Union territory in PART B thereof in which the principal place of business is located which may be different from the State or Union territory mentioned in PART A.]

(2) The proper officer may grant registration after due verification and issue a certificate of registration in FORM GST REG-06 within a period of three working days from the date of submission of the application.

(3) Where, ³[on a request made in writing by a person to whom a registration has been granted under sub-rule (2) or] upon an enquiry or pursuant to any other proceeding under the Act, the proper officer is satisfied that a person to whom a certificate of registration in FORM GST REG-06 has been issued is no longer liable to deduct tax at source under section 51 or collect tax at source under section 52, the said officer may cancel the registration issued under sub-rule (2) and such cancellation shall be communicated to the said person electronically in FORM GST REG-08:

Provided that the proper officer shall follow the procedure as provided in rule 22 for the cancellation of registration.

1. Inserted vide Notification No.74/2018-CT dated 31.12.2018.

2. Inserted vide Notification No.33/2019-CT dated 18.07.2019.

3. Inserted vide Notification No. 26/2022-CT dated 26.12.2022.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.

Scope of deduction or collection registration 12(1)

Questions to answer on the file3 questions

Which rule 12 matter is under examination: submit an application, registration where there is no physical presence, grant registration or cancel the registration?
Is this person required to deduct tax under section 51?
Is this person required to collect tax at source under section 52?

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Electronic REG-07 application 12(1)

Questions to answer on the file8 questions

Was an application in FORM GST REG-07 submitted?
Was that application submitted electronically?
Was the application duly signed?
Was the application verified through electronic verification code?
Was the application submitted through the common portal?
Was the application submitted through a Facilitation Centre?
If so: was that Facilitation Centre notified by the Commissioner?
Was the application made for a section 51 deduction or section 52 collection registration?

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State entries when physical presence is absent 12(1A)

Questions to answer on the file4 questions

Is this an application for registration to deduct under section 51 or collect under section 52?
Does the applicant have a physical presence in the State or Union territory of the proposed registration?
Does Part A of FORM GST REG-07 name the State or Union territory of the proposed registration?
Does Part B name the State or Union territory in which the principal place of business is located?

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Discretionary grant and certificate after verification 12(2)

Questions to answer on the file7 questions

Is the officer empowered as the proper officer for this registration function?
Was due verification of the application performed before grant?
Was registration granted on this application?
Was the certificate issued in FORM GST REG-06?
On what date was the application submitted?
On what date was the certificate of registration issued?
What date does the supplied calendar establish as the end of three working days from submission?

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Discretionary cancellation and electronic notice 12(3), proviso

Questions to answer on the file8 questions

Was a written cancellation request made by the person granted registration under sub-rule (2)?
Did the proper officer consider cancellation upon an enquiry?
Did the proper officer consider cancellation pursuant to another proceeding under the Act?
Did the proper officer record satisfaction that the REG-06 holder was no longer liable for the relevant section 51 deduction or section 52 collection?
Was this registration cancelled?
Was cancellation communicated to that person in FORM GST REG-08?
Was the cancellation communication electronic?
Was the applicable rule 22 cancellation procedure followed?

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Amendment history

The CBIC text carries 3 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.^[1]

Amendments to Rule 12 as footnoted in the CBIC text
Note	Instrument
1	Notification 74/2018-CT, 31.12.2018
2	Notification 33/2019-CT, 18.07.2019
3	Notification 26/2022-CT, 26.12.2022

Provisions connected to Rule 12
Provision	Connection	Words that tie them
Section 25 of the CGST Act, 2017	Section 25 of the CGST Act, 2017 (10) prescribed by this provision	25(10) "after due verification in such manner and within such period as may be prescribed"
Section 51 of the CGST Act, 2017	12(1), (1A), (3) requires Section 51 of the CGST Act, 2017	12(1) "required to deduct tax in accordance with the provisions of section 51"
Section 52 of the CGST Act, 2017	12(1), (1A), (3) requires Section 52 of the CGST Act, 2017	12(1) "required to collect tax at source in accordance with the provisions of section 52"
Rule 22	12(3) proviso prescribed by Rule 22	12(3) proviso "the procedure as provided in rule 22"

Circulars and notifications

Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.

Circulars (3)

Number	Date	Subject
Circular No. 223/17/2024-GST	10 July 2024	Amendment in circular no. 1/1//2017 in respect of Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder.
Circular No. 140/10/2020-GST	10 June 2020	Clarification in respect of levy of GST on Director's Remuneration.
Circular No. 1/01/2017-GST	26 June 2017	Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder-Reg.

Notifications (8)

Number	Date	Subject
Notification No. 18/2025-Central Tax	31 October 2025	Seeks to notify the Central Goods and Services Tax (Fourth Amendment) Rules 2025
Notification No. 26/2022-Central Tax	26 December 2022	Seeks to make fifth amendment (2022) to CGST Rules
Notification No. 42/2019-Central Tax	24 September 2019	Seeks to bring rules 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019 in to force.
Notification No. 33/2019-Central Tax	18 July 2019	Seeks to carry out changes in the CGST Rules, 2017.
Notification No. 31/2019-Central Tax	28 June 2019	Seeks to carry out changes in the CGST Rules, 2017. amended by a later instrument
Notification No. 22/2019-Central Tax	23 April 2019	Seeks to notify the provisions of rule 138E of the CGST Rules w.e.f. 21st June, 2019. amended by a later instrument
Notification No. 74/2018-Central Tax	31 December 2018	Fourteenth amendment to the CGST Rules, 2017. amended by a later instrument
Notification No. 03/2017-Central Tax	19 June 2017	Notifying the CGST Rules, 2017 on registration and composition levy amended by a later instrument

Unsettled questions

The words of Rule 12 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.

Which days count as working days in the three-working-day period from submission? The existing section-65 calendar question is reused with rule 12 included in its centrally recorded context, without adopting a calendar.

See also

Section 51 of the CGST Act, 2017: tax deduction at source
Section 52 of the CGST Act, 2017: collection of tax at source
Rule 22 of the CGST Rules, 2017: cancellation of registration

References

Central Board of Indirect Taxes and Customs. "Rule 12. Grant of registration to persons required to deduct tax at source or to collect tax at source". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 3. Retrieved 17 September 2026.

External links

CGST Rules, 2017, Rule 12 on the CBIC tax information portal