Temporary identification number enabled for non registrable persons required to make GST payments, with prescribed FORM REG 12 procedure. Amendment establishes a temporary identification number for persons not liable to registration but required to make payment, authorising the proper officer to grant such number and record it in Part B of the substituted FORM GST REG-12. The substituted form creates Part A for temporary registration/suo moto registration and Part B for temporary identification number orders, prescribes required particulars, directs filing for proper registration within ninety days where applicable, and mandates transmission of the order copy to the corresponding jurisdictional authority.
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Provisions expressly mentioned in the judgment/order text.
Temporary identification number enabled for non registrable persons required to make GST payments, with prescribed FORM REG 12 procedure.
Amendment establishes a temporary identification number for persons not liable to registration but required to make payment, authorising the proper officer to grant such number and record it in Part B of the substituted FORM GST REG-12. The substituted form creates Part A for temporary registration/suo moto registration and Part B for temporary identification number orders, prescribes required particulars, directs filing for proper registration within ninety days where applicable, and mandates transmission of the order copy to the corresponding jurisdictional authority.
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