Temporary identification number introduced to enable non-registrants required to pay GST to receive payment IDs and official orders. The amendment inserts rule 16A permitting a proper officer to grant a temporary identification number to persons not liable to registration but required to make payments, recorded in Part B of FORM GST REG-12. It substitutes FORM GST REG-12 to create Part A for temporary registration/suo moto registration and Part B for temporary identification numbers, prescribing personal, contact and optional bank details, a ninety day directive to apply for proper registration where directed, and transmission of the order to the corresponding central or state jurisdictional authority.
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 enable non-registrants required to pay GST to receive payment IDs and official orders.
The amendment inserts rule 16A permitting a proper officer to grant a temporary identification number to persons not liable to registration but required to make payments, recorded in Part B of FORM GST REG-12. It substitutes FORM GST REG-12 to create Part A for temporary registration/suo moto registration and Part B for temporary identification numbers, prescribing personal, contact and optional bank details, a ninety day directive to apply for proper registration where directed, and transmission of the order to the corresponding central or state jurisdictional authority.
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 
