Temporary identification number enables non-registrants required to pay GST to be issued an ID and directed to register. The amendment adds rule 16A allowing the proper officer to grant a temporary identification number to persons not liable for registration but required to make payments, recorded in Part B of the substituted FORM GST REG-12. The substituted form contains Part A for temporary or suo moto registration with business and personal particulars and a directive to apply for proper registration, and Part B for issuance of a temporary identification number with required details and optional bank information; a copy of the order is to be sent to the corresponding jurisdictional authority.
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Provisions expressly mentioned in the judgment/order text.
Temporary identification number enables non-registrants required to pay GST to be issued an ID and directed to register.
The amendment adds rule 16A allowing the proper officer to grant a temporary identification number to persons not liable for registration but required to make payments, recorded in Part B of the substituted FORM GST REG-12. The substituted form contains Part A for temporary or suo moto registration with business and personal particulars and a directive to apply for proper registration, and Part B for issuance of a temporary identification number with required details and optional bank information; a copy of the order is to be sent to the corresponding jurisdictional authority.
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