GST temporary identification numbers introduced for non-registrants required to make payments, with amended FORM GST REG-12. The amendment creates rule 16A authorising the proper officer to grant a temporary identification number to persons not liable for registration but required to make payments, with the order recorded in Part B of FORM GST REG-12; the substituted FORM GST REG-12 provides Part A for temporary registration and Part B for temporary identification, collecting identifying details and optional bank account information.