Any person required to deduct tax or required to collect tax at source under GST as per Rule 12 shall electronically submit an application for the grant of registration in Form……..and after verification of the application, the proper officer may grant the registration and issue the certificate of registration in Form…….

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Any person required to deduct tax or required to collect tax at source under GST as per Rule 12 shall electronically submit an application for the grant of registration in Form……..and after verification of the application, the proper officer may grant the registration and issue the certificate of registration in Form…….,GST REG-5