Suo motu registration under GST allows temporary registration when a liable person fails to apply, with later verification and GSTIN effective date rules.

Suo motu registration under the GST Rules permits the proper officer, where a person liable to registration has failed to apply after survey, enquiry, inspection, search or other proceedings, to grant temporary registration and issue an order in FORM GST REG-12. The temporary registration is effective from the date of that order. The person must then apply for regular registration within ninety days, or within thirty days where an appeal is filed and liability to registration is upheld. Verification and certificate issuance apply mutatis mutandis, and the GSTIN relates back to the temporary registration date.

---

---

---