Section 12(1A) in The Central Goods and Services Tax Rules, 2017
(1A)[ A person applying for registration to [deduct or] [Inserted by Notification No. G.S.R. 1251(E), dated 31.12.2018 (w.e.f. 19.6.2017).] collect tax in accordance with the provisions of [section 51, or, as the case may be] [Inserted by Notification No. G.S.R. 513(E), dated 18.7.2019 (w.e.f. 19.6.2017).] 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.]
