Temporary identification number for non-registrants enables payment compliance while requiring subsequent registration application within prescribed period. The rules authorize issuance of a temporary identification number where a person is not liable to registration but must make payments under the Act; the proper officer may grant the temporary ID and record it in Part B of FORM GST REG-12. The amendment substitutes FORM GST REG-12 to provide Part A for temporary registration/suo moto registration and Part B for temporary identification numbers, prescribes required particulars and bank details, and directs that recipients apply for proper registration within a specified period. Amendments to rule 19(1) and rule 87(4) reference the new provisions.
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Provisions expressly mentioned in the judgment/order text.
Temporary identification number for non-registrants enables payment compliance while requiring subsequent registration application within prescribed period.
The rules authorize issuance of a temporary identification number where a person is not liable to registration but must make payments under the Act; the proper officer may grant the temporary ID and record it in Part B of FORM GST REG-12. The amendment substitutes FORM GST REG-12 to provide Part A for temporary registration/suo moto registration and Part B for temporary identification numbers, prescribes required particulars and bank details, and directs that recipients apply for proper registration within a specified period. Amendments to rule 19(1) and rule 87(4) reference the new provisions.
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