Temporary identification number granted where person not liable to registration but required to make payment; form and filing direction follow. A new rule 16A empowers the proper officer to grant a temporary identification number to a person not liable to registration but required to make payment, issuing an order in Part B of the substituted FORM GST REG-12 which records identity, contact, PAN, bank account details, effective date and temporary ID; the form also directs the recipient to apply for proper registration within ninety days and requires transmission of the order 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 granted where person not liable to registration but required to make payment; form and filing direction follow.
A new rule 16A empowers the proper officer to grant a temporary identification number to a person not liable to registration but required to make payment, issuing an order in Part B of the substituted FORM GST REG-12 which records identity, contact, PAN, bank account details, effective date and temporary ID; the form also directs the recipient to apply for proper registration within ninety days and requires transmission of the order to the corresponding 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 
