Temporary identification number granted to persons not liable to registration but required to pay; new order and form updates introduced. The amendment adds rule 16A empowering officers to grant a temporary identification number to persons not liable for registration but required to make payments, to be recorded in Part B of FORM GST REG-12. The substituted FORM GST REG-12 specifies Part A for temporary registration and Part B for temporary identification number, listing required personal, contact, identification and optional bank details, the effective date and temporary ID, officer signature, and transmission of a copy to jurisdictional authorities. Related rules 19(1) and 87(4) are amended to reference composition taxpayer intimations and the new rule respectively.
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Temporary identification number granted to persons not liable to registration but required to pay; new order and form updates introduced.
The amendment adds rule 16A empowering officers to grant a temporary identification number to persons not liable for registration but required to make payments, to be recorded in Part B of FORM GST REG-12. The substituted FORM GST REG-12 specifies Part A for temporary registration and Part B for temporary identification number, listing required personal, contact, identification and optional bank details, the effective date and temporary ID, officer signature, and transmission of a copy to jurisdictional authorities. Related rules 19(1) and 87(4) are amended to reference composition taxpayer intimations and the new rule respectively.
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