GST REG-07 explained: registering as a TDS deductor or TCS collector

Who uses REG-07

Section 51 TDS applies to government departments, local authorities, governmental agencies and other persons or categories notified by the government, when they make payments to suppliers under contracts above the notified value. Section 52 TCS applies to electronic commerce operators who collect tax on net taxable supplies made through their platform by other suppliers. Both need a separate registration for this function, even if they hold a normal GSTIN.

Application details

Government deductors without PAN can apply using their TAN. The form asks for the name of the office or operator, TAN or PAN, address, details of the drawing and disbursing officer or authorised signatory, and the type of registration sought.

• Proof of address of the office
• Appointment or authorisation letter of the signatory
• Photograph of the signatory
• Contact email and mobile for OTP

After registration

A TDS registrant deposits the deducted tax and files GSTR-7. A TCS registrant files GSTR-8. The amounts flow to the supplier's electronic cash ledger once the supplier accepts them on the portal. A deductor must also issue the TDS certificate to the supplier as required.

Cancellation

If the person is no longer liable to deduct or collect tax, the proper officer can cancel the registration under Rule 12(3) by order in REG-08, either on request or after inquiry. Any pending returns and payments should be completed first.

The TDS or TCS registration is separate from any normal GSTIN the same entity holds, so returns and payments must be made under the correct registration.

Common issues

• Selecting normal registration instead of TDS or TCS
• Using a personal mobile number that changes with officer transfers
• Not updating the drawing and disbursing officer after a transfer
• Not filing GSTR-7 or GSTR-8 for months with no transactions when filing is due

Get it handled for you

Need GST registration done right the first time? Our chartered accountants prepare the documents, file the application and handle any query, so you do not have to visit the GST office. Call or WhatsApp +91 63677 44602, or use the form below.

This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.