Temporary Identification Number created to permit payment obligations; triggers requirement to seek full registration within specified period. Rule 16A authorises 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 FORM GST REG-12. The substituted FORM GST REG-12 provides Part A for temporary registration/suo moto registration and Part B for temporary identification, listing required particulars, optional bank account details, and directing the person to file application for proper registration within the prescribed period; copies of the order are to be sent to the corresponding 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 created to permit payment obligations; triggers requirement to seek full registration within specified period.
Rule 16A authorises 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 FORM GST REG-12. The substituted FORM GST REG-12 provides Part A for temporary registration/suo moto registration and Part B for temporary identification, listing required particulars, optional bank account details, and directing the person to file application for proper registration within the prescribed period; copies of the order are to be sent to the corresponding jurisdictional authority.
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