Temporary identification number mechanism established to enable payment obligations where full GST registration is not required. The amendment creates a rule authorising the proper officer to grant a temporary identification number to persons not liable to registration but required to make payment, recorded in Part B of the substituted FORM GST REG-12. FORM GST REG-12 is replaced with a two part order form: PART A for temporary registration/suo moto registration with required personal, address and optional bank details and a direction to apply for full registration within a prescribed period; PART B for grant of temporary identification number with corresponding details. Orders will be copied to the corresponding central/state jurisdictional authority.
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Provisions expressly mentioned in the judgment/order text.
Temporary identification number mechanism established to enable payment obligations where full GST registration is not required.
The amendment creates a rule authorising the proper officer to grant a temporary identification number to persons not liable to registration but required to make payment, recorded in Part B of the substituted FORM GST REG-12. FORM GST REG-12 is replaced with a two part order form: PART A for temporary registration/suo moto registration with required personal, address and optional bank details and a direction to apply for full registration within a prescribed period; PART B for grant of temporary identification number with corresponding details. Orders will be copied to the corresponding central/state jurisdictional authority.
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