Temporary identification number framework expands GST compliance through new registration procedures and revised form requirements. The Uttar Pradesh Goods and Services Tax Rules, 2017 are amended to introduce a new rule for granting a temporary identification number to a person not liable to registration but required to make a payment under the Act. Related changes align rule 19 with the composition taxpayer intimation in FORM GST CMP-02 and rule 87 with portal-based action under rule 16A. FORM GST REG-12 is substituted to provide the revised procedure and form for temporary registration and temporary identification number.
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Temporary identification number framework expands GST compliance through new registration procedures and revised form requirements.
The Uttar Pradesh Goods and Services Tax Rules, 2017 are amended to introduce a new rule for granting a temporary identification number to a person not liable to registration but required to make a payment under the Act. Related changes align rule 19 with the composition taxpayer intimation in FORM GST CMP-02 and rule 87 with portal-based action under rule 16A. FORM GST REG-12 is substituted to provide the revised procedure and form for temporary registration and temporary identification number.
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