Temporary identification number granted where person not liable to registration is required to make payment under GST rules. The Rules add Temporary Identification Number authority via new Rule 16A allowing proper officers to grant a temporary identification number and record it in Part B of FORM GST REG-12 when a person is not liable for registration but must make payment; FORM GST REG-12 is substituted to furnish standardized Part A (temporary registration) and Part B (temporary identification number) orders and to require filing of an application for formal registration within ninety days.
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 is required to make payment under GST rules.
The Rules add Temporary Identification Number authority via new Rule 16A allowing proper officers to grant a temporary identification number and record it in Part B of FORM GST REG-12 when a person is not liable for registration but must make payment; FORM GST REG-12 is substituted to furnish standardized Part A (temporary registration) and Part B (temporary identification number) orders and to require filing of an application for formal registration within ninety days.
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 
