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<h1>Temporary registration under GST enables provisional taxpayer status; applicant must complete full registration within prescribed period.</h1> Where an officer has sufficient reason to believe a person is liable, the officer may grant temporary registration or a temporary identification number and must record prescribed particulars in PART A (temporary registration) or PART B (temporary ID). The order includes effective date and provisional ID, personal and business particulars, optional bank account disclosure, officer signature, and transmission to central/state jurisdictional authority; the provisional registrant is directed to apply for full registration within the stipulated period.
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