Temporary identification number introduced to assign payment liable non-registrants a temporary ID and require registration application. The amendment inserts rule 16A authorising a proper officer to grant a temporary identification number to persons not liable to registration but required to make payment, to be recorded in Part B of the substituted FORM GST REG-12 which also provides Part A for temporary registration. The revised FORM GST REG-12 prescribes required personal and bank details, reasons for temporary registration, and directs filing of an application for proper registration within the stated compliance period; rule 19(1) and rule 87(4) are also amended to reference related intimation and portal processing.
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 introduced to assign payment liable non-registrants a temporary ID and require registration application.
The amendment inserts rule 16A authorising a proper officer to grant a temporary identification number to persons not liable to registration but required to make payment, to be recorded in Part B of the substituted FORM GST REG-12 which also provides Part A for temporary registration. The revised FORM GST REG-12 prescribes required personal and bank details, reasons for temporary registration, and directs filing of an application for proper registration within the stated compliance period; rule 19(1) and rule 87(4) are also amended to reference related intimation and portal processing.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
