TCS Registration: REG-07, State-Wise Registration and the Foreign ECO

TCS Registration explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.

Two facts about TCS registration surprise most operators. A GSTIN you already hold does not help — the collector registration is separate. And you must register in States where you have no office at all, because the obligation follows the suppliers, not the premises.

Section 24(x) compels registration of every ECO required to collect tax at source under section 52, by application in FORM GST REG-07 under rule 12(1). A separate TCS registration is required even where the operator already holds a regular GSTIN. Registration is needed in each State or UT where the suppliers from whom tax is to be collected are located — and where the operator has no physical presence there, it may name that State in PART A of REG-07 and its principal place of business, which may be in a different State, in PART B. A foreign ECO without physical presence may appoint an agent based out of India to discharge the collector's obligations. REG-06 is issued within three working days.

Why a second registration

The Handbook answers the question directly, and the reasoning is worth understanding rather than memorising:

"The regular registration of the e-commerce operator is for complying with obligations as a regular taxpayer for discharging his own obligations as a supplier of goods or services. Whereas in order to fulfil the obligation of tax collection, a separate mechanism is required so it needs to get a separate registration as TCS collector."

And it is unconditional: an ECO required to collect tax under section 52 "has to obtain separate registration for TCS irrespective of the fact whether such operator is already registered under GST as a supplier or otherwise and has GSTIN."

The two registrations do different work. The supplier registration files GSTR-1 and GSTR-3B for the platform's own supplies — commission, advertising, logistics. The collector registration files GSTR-8 and GSTR-9B for tax collected on other people's supplies. They are not interchangeable, and the returns do not talk to each other.

But note the limit of section 24(x). It compels registration only for an ECO required to collect tax under section 52. As the Handbook puts it: "if an e-commerce operator is not required to collect tax at source as per section 52, he is not required to get registration even though he is an electronic commerce operator."

State-wise, even without premises

The obligation is State-wise because the collection is. "Registration for TCS would be required in each State/UT as the obligation for collecting TCS would be there for every intra-State or inter-State supply."

And presence is not required. "In order to facilitate the obtaining of registration in each State/UT, the e-commerce operator may declare the Head Office as its place of business for obtaining registration in that State/UT where it does not have physical presence."

The Handbook's illustration: an ECO registered in West Bengal wants to register as a tax collector in Assam, where it has no place of business. It "can mention the Principal Place of Business of West Bengal as its place of business for the limited purpose of registration as Tax collector in the State of Assam."

The form is built for this. A person applying for TCS registration in a State or UT where he does not have a physical presence shall mention that State or UT in PART A of REG-07, and mention in PART B the State or UT in which the principal place of business is located — "which may be different from the State or Union territory mentioned in PART A."

Read the trigger carefully. Registration is required "in each State/UT where the suppliers, from whom tax is to be collected, are located." It follows the seller base, not the customer base and not the platform's offices.

The foreign operator

"Where the registered supplier is supplying goods or services through a foreign e-commerce operator to a customer in India, such foreign e-commerce operator would be liable to collect TCS on such supply and would be required to obtain registration in each State/UT."

And if it has no presence in a State: "he may appoint an agent, who is based out of India, on his behalf to comply with all the obligations as a Tax collector."

Note how this differs from section 9(5). Under the provisos to section 9(5) and section 5(5) of the IGST Act, a foreign ECO's liability attaches to any person representing it for any purpose, failing which it must appoint a person. For section 52, the Handbook describes appointment of an agent as an option available to the foreign operator to meet its collector obligations. Both routes end in the same place — a person in India answerable for the compliance — but they arise from different provisions.

The application, in outline

PART A — select New Registration, choose "Tax Collector" in the "I am a" list, select the State/UT for which registration is required, enter the legal name as per PAN and the PAN (validated against the CBDT database), the email and mobile of the primary authorised signatory, and the captcha. On proceeding, the portal displays all GSTINs, Provisional IDs, UINs and GSTP IDs mapped to the same PAN across India. Separate OTPs go to the email and the mobile, each valid for 10 minutes. A 15-digit Temporary Reference Number (TRN) is generated, with an expiry date.

PART B — log in with the TRN and a fresh pair of OTPs (the same OTP to both mobile and email at this stage), then complete five tabs:

Business Details · Tax Collecting Officer · Authorized Signatory · Office Address of Tax Collector · Verification

In Business Details, enter the trade name (distinct from the legal name), the constitution of business (validated against the CBDT database for a match with the PAN), the Sector / Circle / Ward / Charge / Unit, and the Commissionerate, Division and Range codes.

Two deadlines inside the process:

• The TRN expires in 15 days. If the application is not submitted within that time, "TRN and the entire information filled against that TRN will be purged."
• The status stays "Draft" until submission, then becomes "Pending for Validation".

Signing. The application is not complete unless DSC or e-signature is affixed. For e-signature and EVC the Aadhaar number must be updated in the Applicant Details section. C-DAC and NSDL are the e-sign service providers, both free. After submission no changes can be made.

Outcome. The ARN receipt is sent to the registered email and mobile within about 15 minutes, and FORM GST REG-06, the certificate of registration, is issued by the proper officer within three working days of submission.

Key takeaways

• Section 24(x) compels TCS registration only where the operator is required to collect under section 52.
• A separate collector registration is required even if the operator already holds a GSTIN.
• Registration is needed in every State/UT where the suppliers are located, irrespective of the operator's own presence.
• In REG-07, PART A names the State applied for and PART B the principal place of business, which may be elsewhere.
• A foreign ECO must register in each State/UT and may appoint an agent based out of India to discharge collector obligations.
• The TRN lapses in 15 days; the application must be signed with DSC or e-signature; no changes after submission.
• REG-06 issues within three working days.

Read next

• Section 52 TCS: Rate, Net Value and When to Collect
• The Enrolment Number and the Composition Route for Selling Through a Platform
• GSTR-8, GSTR-9B and Claiming TCS Credit in the Cash Ledger

Disclaimer: Positions stated as on 5 September 2026, based on sections 24(x), 25 and 52 of the CGST Act, 2017 and rule 12(1) of the CGST Rules, 2017 with FORM GST REG-07 and REG-06, as reproduced in the ICAI Handbook on E-Commerce Operators under GST (updated to 15 December 2025).