Temporary Identification Number enables non-registrants required to pay GST to receive temporary IDs and follow registration process. The amendment adds rule 16A empowering the proper officer to grant a temporary identification number to persons not liable to registration but required to make payments under the Act, with the grant documented in Part B of FORM GST REG-12. It also revises rule 19(1) to include intimations in FORM GST CMP-02 and amends rule 87(4) to reference rule 16A. FORM GST REG-12 is replaced by a two-part form recording temporary registration or temporary identification number grants and directing applicants to apply for proper registration within ninety days.
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Provisions expressly mentioned in the judgment/order text.
Temporary Identification Number enables non-registrants required to pay GST to receive temporary IDs and follow registration process.
The amendment adds rule 16A empowering the proper officer to grant a temporary identification number to persons not liable to registration but required to make payments under the Act, with the grant documented in Part B of FORM GST REG-12. It also revises rule 19(1) to include intimations in FORM GST CMP-02 and amends rule 87(4) to reference rule 16A. FORM GST REG-12 is replaced by a two-part form recording temporary registration or temporary identification number grants and directing applicants to apply for proper registration within ninety days.
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