FORM GST REG-07 - Registration of a Government tax deductor
An office notified under section 51 needs its own deductor registration.
Responsible actor: The DDO applies for the Government office. Provision: Sections 25/51; rule 12(1).
Official source and completed example
Download official blank source extract PDF Download completed fictional sample PDF
The sample is a flowed model of the prescribed fields and selected paragraphs, not an official issued PDF. Names, references and facts are fictional. It contains no signature, stamp, DSC or simulated approval.
Provision checked 21 October 2026; fictional unexecuted model. Official historical form dated 1 January 2022; current law qualifications are stated on the linked guide.
Worked facts and completed entries
A fictional Karnataka Government procurement office registers as a section 51 tax deductor before a16 September 2026 intra-State payment 100000, excluding GST, under one 300000 contract. Supplier and place of supply are Karnataka and the statutory TDS exclusion does not apply. The contract exceeds 250000; deductions are CGST 1000 and SGST 1000. This is not Aster’s ordinary supplier registration.
Part A and location
| State /district | Karnataka /Bengaluru Urban |
|---|---|
| Legal name | Illustration Government Learning Procurement Office (fictional) |
| PAN | Not supplied; TAN route selected for the Government department |
| TAN | BLRA00000A (fictional teaching identifier, not a verified TAN) |
| Email /mobile | arun@procurement.example.invalid /EDU-ARUN-MOBILE (+91 non-routable) |
Part B1–7
| 1. Trade name | Illustration Learning Procurement Office |
|---|---|
| 2. Constitution | Government Department; other constitution alternatives not selected |
| 3. State /district | Karnataka /Bengaluru Urban |
| 4. State /Centre jurisdiction | Illustration Bengaluru Urban ward /Bengaluru Central Tax |
| 5. Registration type | Tax Deductor; Tax Collector not selected |
| 6. Government | State Government selected; Centre/UT not selected |
| 7. Liability date | 16 September 2026 |
8. Principal place and contact
| Building /flat /floor | 40 /Ground |
|---|---|
| Premises /road | Civic Learning Office /Learning Park Road |
| City /district /block-taluka | Bengaluru /Bengaluru Urban /Bengaluru North |
| State /PIN | Karnataka /560001 |
| Latitude /longitude | Optional; not supplied in this illustration |
| Email /mobile | arun@procurement.example.invalid /EDU-ARUN-MOBILE (+91 non-routable) |
| Telephone /fax | Not maintained /not maintained |
| Possession /activity | Leased /Government procurement and DDO office |
9–11. Other registration and IEC
| 9. Other GST registration in State | No |
|---|---|
| 10. Other GSTIN | Not applicable |
| 11. IEC | Not applicable: no imports/exports |
12. DDO particulars
| First /middle /last name | Arun /none /Veda |
|---|---|
| Father first /middle /last name | Hari /none /Veda |
| Date of birth /gender | 15 June1982 /Male |
| Photograph | Fictional individual; no actual identity photograph or authentication is reproduced |
| Mobile /email | EDU-ARUN-MOBILE (+91 non-routable) /arun@procurement.example.invalid |
| Telephone | Not maintained |
| Designation /DIN | Drawing and disbursing officer /Not applicable to DDO |
| PAN | AAAAV0000A (fictional teaching identifier, not a verified PAN) |
| Aadhaar | Fictional scenario assumes required authentication; no actual Aadhaar number, OTP or biometric reproduced |
| Indian citizen /passport /nationality | Yes /foreign-passport field not applicable /Indian |
| Residential building /floor /premises | 9 /Ground /Model Residence |
| Road /locality /city | Model Lane /Learning Park /Bengaluru |
| District /block /State /PIN | Bengaluru Urban /Bengaluru North /Karnataka /560001 |
| Foreign country /ZIP | Not applicable: Indian resident |
12A. Optional bank details
| Total accounts reported | 0:optional application entry not furnished; this does not state that the entity maintains no bank accounts |
|---|---|
| Account number | Not applicable:optional entry omitted |
| Type /IFSC | Not applicable /not applicable |
| Bank /branch | Not applicable /not applicable |
| Additional accounts | None reported |
13. Primary authorised signatory
| First /middle /last name | Arun /none /Veda |
|---|---|
| Father first /middle /last name | Hari /none /Veda |
| Date of birth /gender | 15 June1982 /Male |
| Photograph | Fictional individual; no actual identity photograph or authentication is reproduced |
| Mobile /email | EDU-ARUN-MOBILE (+91 non-routable) /arun@procurement.example.invalid |
| Telephone | Not maintained |
| Designation /DIN | Drawing and disbursing officer /Not applicable to DDO |
| PAN | AAAAV0000A (fictional teaching identifier, not a verified PAN) |
| Aadhaar | Fictional scenario assumes required authentication; no actual Aadhaar number, OTP or biometric reproduced |
| Indian citizen /passport /nationality | Yes /foreign-passport field not applicable /Indian |
| Residential building /floor /premises | 9 /Ground /Model Residence |
| Road /locality /city | Model Lane /Learning Park /Bengaluru |
| District /block /State /PIN | Bengaluru Urban /Bengaluru North /Karnataka /560001 |
| Foreign country /ZIP | Not applicable: Indian resident |
| Primary signatory checkbox | Yes:Arun Veda; no additional signatories |
14. Aadhaar consent
Arun Veda, the fictional DDO/primary signatory, gives the prescribed educational consent for identity validation and limited sharing with UIDAI/CIDR for authentication. No real individual, Aadhaar number, OTP or authentication is represented.
15. Verification
I, Arun Veda, DDO, affirm the stated fictional application facts and that no material information is concealed. Place:Bengaluru. Date:1 September 2026. Name/status:Arun Veda, DDO. Signature:not executed.
Documents and filing
The source’s premises-document list is expressly inapplicable to Central/State Government departments and the other stated Government bodies. This selected State department is not asked to produce a private-company lease or simulated incorporation certificate. Its actual DDO/TAN/authority must still be correctly verified in a real application.
How this form moves the matter forward
- Select the correct statutory registration event and applicant category.
- Reconcile every applicable identity, premises, authorisation, payment and period entry against the actual evidence.
- Use the prescribed form and authenticated portal/proceeding record; this completed fictional model is unsigned and cannot be filed as an issued document.
Evidence supporting these entries
- Relevant application/order and genuine service/filing record
- Entity, premises and authorised-person evidence for the selected branch
- Date, liability and next-step reconciliation
Additional primary authority: Official CGST Act as on 11 June 2026:sections 24/25/27/29/45/51; entity and event-specific registration conditions.
Additional primary authority: April 2026 current CGST Rules, PDF pages 191–209:rules 8–26, including deferred 16A footnote 35, rule 24 closed migration period and current rule 25.
Period and legal consequences
REG-07 is for section 51/52 registration and is not REG-01. The 250000 test is contract value excluding the specified taxes, not a threshold on this single 100000 payment. On these intra-State facts 1% CGST plus 1% SGST totals 2000; ordinary supplier turnover registration tests do not replace section 51.
Primary source and exact locator
Official notified form source: PDF pages 39-43; printed pages 33-37.
CGST Act and government-hosted Act and Rules compilation - Sections 25/51; rule 12(1). Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The DDO applies for the Government office. An office notified under section 51 needs its own deductor registration.
Can this sample be filed or treated as an issued document?
No. It is a completed fictional teaching example. Use the notified form and the authenticated portal/proceeding record for an actual matter. The example contains no executed signature or official approval.
What must reconcile before the next step?
Relevant application/order and genuine service/filing record; Entity, premises and authorised-person evidence for the selected branch; Date, liability and next-step reconciliation.