Temporary identification number: officers may grant temporary IDs to persons required to make GST payments and record specified details. A new rule creates a temporary identification number for persons not liable to registration but required to make payment under the Act; grants are documented in Part B of a revised FORM GST REG-12 which specifies identity, contact, bank-account details, effective date and temporary ID, and directs recipients to apply for proper registration within ninety days, with a copy of the order 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: officers may grant temporary IDs to persons required to make GST payments and record specified details.
A new rule creates a temporary identification number for persons not liable to registration but required to make payment under the Act; grants are documented in Part B of a revised FORM GST REG-12 which specifies identity, contact, bank-account details, effective date and temporary ID, and directs recipients to apply for proper registration within ninety days, with a copy of the order sent to corresponding jurisdictional authorities.
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