Temporary identification number: permits non registrants required to make GST payments to receive a temporary ID and registration order. A new rule 16A permits a proper officer to grant a temporary identification number where a person is not liable for registration but must make payment under the Act, by issuing an order in Part B of FORM GST REG-12. The substituted FORM GST REG-12 contains Part A for temporary registration/suo moto registration with a direction to apply for proper registration within ninety days, and Part B for grant of temporary identification numbers with identity, contact and bank account fields; copies are sent to corresponding jurisdictional authorities.
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: permits non registrants required to make GST payments to receive a temporary ID and registration order.
A new rule 16A permits a proper officer to grant a temporary identification number where a person is not liable for registration but must make payment under the Act, by issuing an order in Part B of FORM GST REG-12. The substituted FORM GST REG-12 contains Part A for temporary registration/suo moto registration with a direction to apply for proper registration within ninety days, and Part B for grant of temporary identification numbers with identity, contact and bank account fields; copies are sent to corresponding jurisdictional authorities.
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