Temporary identification number: persons not liable to GST registration but required to make payment may receive temporary ID. The amendment inserts rule 16A allowing the proper officer to grant a temporary identification number to persons not liable to GST registration but required to make payment, to be issued by order in Part B of FORM GST REG-12; FORM GST REG-12 is substituted to provide structured orders for temporary registration (Part A) and temporary identification number (Part B), including prescribed particulars, officer signature, and transmission to jurisdictional authorities.
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: persons not liable to GST registration but required to make payment may receive temporary ID.
The amendment inserts rule 16A allowing the proper officer to grant a temporary identification number to persons not liable to GST registration but required to make payment, to be issued by order in Part B of FORM GST REG-12; FORM GST REG-12 is substituted to provide structured orders for temporary registration (Part A) and temporary identification number (Part B), including prescribed particulars, officer signature, and transmission to jurisdictional authorities.
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