Temporary identification number introduced for non-registrants required to make GST payments, enabling temporary compliance and directed registration. Rule 16A authorises the proper officer to grant a temporary identification number to any person not liable to registration but required to make payments under the Act, by issuing an order in Part B of FORM GST REG-12. The substituted FORM GST REG-12 provides Part B fields for identity, contact, bank details, effective date and the temporary ID, and requires filing a proper registration application within ninety days and sending a copy of the order to the corresponding jurisdictional authority.