Temporary identification number granted to non-registrants required to make GST payments; formal registration must follow thereafter. The amendment creates a mechanism for issuing a temporary identification number to persons not liable for registration but required to make payments, to be granted by the proper officer in Part B of a revised FORM GST REG-12. The substituted form provides separate Parts A and B for temporary registration and temporary identification number, collects identity and bank details, directs filing for proper registration within a short prescribed period, and requires sending a copy of the order to the corresponding jurisdictional authority.
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 granted to non-registrants required to make GST payments; formal registration must follow thereafter.
The amendment creates a mechanism for issuing a temporary identification number to persons not liable for registration but required to make payments, to be granted by the proper officer in Part B of a revised FORM GST REG-12. The substituted form provides separate Parts A and B for temporary registration and temporary identification number, collects identity and bank details, directs filing for proper registration within a short prescribed period, and requires sending a copy of the order to the corresponding jurisdictional authority.
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