Temporary identification number for non registrants required to make payment, triggering administrative recording and registration requirement. Rule 16A authorises the proper officer to grant a temporary identification number and issue an order in Part B of FORM GST REG-12 where a person is not liable to registration but is required to make payment under the Act. The substituted FORM GST REG-12 creates separate Part A and Part B orders: Part A for temporary or suo moto registration with business particulars and a direction to apply for registration within ninety days; Part B for issuance of a temporary identification number with personal particulars, effective date and optional bank account details. Amendments also align rule 19(1) and rule 87(4) with these provisions.
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 for non registrants required to make payment, triggering administrative recording and registration requirement.
Rule 16A authorises the proper officer to grant a temporary identification number and issue an order in Part B of FORM GST REG-12 where a person is not liable to registration but is required to make payment under the Act. The substituted FORM GST REG-12 creates separate Part A and Part B orders: Part A for temporary or suo moto registration with business particulars and a direction to apply for registration within ninety days; Part B for issuance of a temporary identification number with personal particulars, effective date and optional bank account details. Amendments also align rule 19(1) and rule 87(4) with these provisions.
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