Suo moto registration enables provisional enrollment after inspection, subject to a thirty day application and verification process. A proper officer may grant suo moto registration and issue FORM GST REG 12 where a person liable to registration is found during survey, enquiry, inspection, search or other proceedings and has not applied; the temporary registration is effective from the order date. The registrant must apply formally within thirty days of grant, or within thirty days of an appellate order upholding liability if an appeal was filed. Verification and certificate issuance provisions of rule 2 and rule 3 apply, and the GSTIN assigned after verification is effective from the date of the registration order.
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Provisions expressly mentioned in the judgment/order text.
Suo moto registration enables provisional enrollment after inspection, subject to a thirty day application and verification process.
A proper officer may grant suo moto registration and issue FORM GST REG 12 where a person liable to registration is found during survey, enquiry, inspection, search or other proceedings and has not applied; the temporary registration is effective from the order date. The registrant must apply formally within thirty days of grant, or within thirty days of an appellate order upholding liability if an appeal was filed. Verification and certificate issuance provisions of rule 2 and rule 3 apply, and the GSTIN assigned after verification is effective from the date of the registration order.
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