Temporary identification number enables payment compliance for persons not liable to registration under the GST framework. Where a person is not liable to registration under the Act but is required to make a payment under its provisions, the proper officer may grant a temporary identification number and issue an order in Part B of FORM GST REG-12. The provision enables payment compliance for persons outside the regular registration framework.
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.
Temporary identification number enables payment compliance for persons not liable to registration under the GST framework.
Where a person is not liable to registration under the Act but is required to make a payment under its provisions, the proper officer may grant a temporary identification number and issue an order in Part B of FORM GST REG-12. The provision enables payment compliance for persons outside the regular registration framework.
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