The GSTN has made certain changes in the registration form i.e. Form GST REG – 07, for the TCS taxpayers. The changes made in the registration form are as under:- • Earlier, the GST law requires an entity to obtain registration for TCS in each State /UT, where it has an obligation to collect TCS. It was difficult for E-Commerce operators to obtain registration as TCS deductors in some States/ UTs as they did not have any physical presence in those States/UTs. • To address the issue, changes have been implemented on the GST Portal w.e.f. 1st April, 2020, by modifying registration form for TCS (Form GST REG-07). Now the E-commerce operators not having a physical presence in a particular state/UT, could apply for registration as TCS in any State/UT, on basis of their registered Head Office address /premises address, without any physical presence in those States/UTs.