Temporary identification number established to enable payment reporting where registration is not required, via revised FORM GST REG-12. Creates rule 16A authorising the proper officer to grant a temporary identification number and issue the order in Part B of FORM GST REG-12 when a person is not liable to registration but must make payment; revises FORM GST REG-12 into Part A for temporary registration and Part B for temporary identification, requires portal integration and transmission of the order 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 established to enable payment reporting where registration is not required, via revised FORM GST REG-12.
Creates rule 16A authorising the proper officer to grant a temporary identification number and issue the order in Part B of FORM GST REG-12 when a person is not liable to registration but must make payment; revises FORM GST REG-12 into Part A for temporary registration and Part B for temporary identification, requires portal integration and transmission of the order to corresponding jurisdictional authorities.
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