Temporary identification number enables non registrants required to remit GST to be assigned an ID and ordered to seek registration. A new rule authorises the proper officer to grant a temporary identification number to persons not liable to registration but required to make payment, by issuing an order in Part B of FORM GST REG-12. The substituted FORM GST REG-12 contains Part A for temporary registration/suo moto registration and Part B for temporary identification numbers, records personal and optional bank details, sets an effective date and temporary ID, directs filing for proper registration within ninety days, and mandates sending a copy of the order 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 remit GST to be assigned an ID and ordered to seek registration.
A new rule authorises the proper officer to grant a temporary identification number to persons not liable to registration but required to make payment, by issuing an order in Part B of FORM GST REG-12. The substituted FORM GST REG-12 contains Part A for temporary registration/suo moto registration and Part B for temporary identification numbers, records personal and optional bank details, sets an effective date and temporary ID, directs filing for proper registration within ninety days, and mandates sending a copy of the order to the corresponding jurisdictional authority.
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