Suo moto registration enables officers to grant temporary GST registration during inspections, requiring formal application within thirty days. Suo moto registration allows a proper officer to grant a temporary registration and issue FORM GST REG 13 when a liable person is found unregistered; the temporary registration is effective from the order date, requires the person to file a formal registration application within thirty days (or thirty days after an appellate decision upholding liability), and subjects the application to the same verification and certificate issuance provisions, with the GSTIN effective from the date of the initial order.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Suo moto registration enables officers to grant temporary GST registration during inspections, requiring formal application within thirty days.
Suo moto registration allows a proper officer to grant a temporary registration and issue FORM GST REG 13 when a liable person is found unregistered; the temporary registration is effective from the order date, requires the person to file a formal registration application within thirty days (or thirty days after an appellate decision upholding liability), and subjects the application to the same verification and certificate issuance provisions, with the GSTIN effective from the date of the initial order.
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