Temporary identification number rules expanded for payment liability, composition taxpayer intimation, and revised registration form requirements. The Andhra Pradesh Goods and Services Tax (Amendment) Rules, 2025 insert a new rule for grant of temporary identification number where a person is not liable to registration but is required to make payment under the Act, authorising the proper officer to issue the number and record the order in FORM GST REG-12. The amendment also extends rule 19 to intimation in FORM GST CMP-02, updates rule 87, and substitutes FORM GST REG-12 with a revised format covering temporary registration and temporary identification number, including particulars of the person, effective date, identification number, bank details, and communication to jurisdictional authorities.
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Temporary identification number rules expanded for payment liability, composition taxpayer intimation, and revised registration form requirements.
The Andhra Pradesh Goods and Services Tax (Amendment) Rules, 2025 insert a new rule for grant of temporary identification number where a person is not liable to registration but is required to make payment under the Act, authorising the proper officer to issue the number and record the order in FORM GST REG-12. The amendment also extends rule 19 to intimation in FORM GST CMP-02, updates rule 87, and substitutes FORM GST REG-12 with a revised format covering temporary registration and temporary identification number, including particulars of the person, effective date, identification number, bank details, and communication to jurisdictional authorities.
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