Temporary identification number framework expands under GST rules for payment obligations and revised registration forms. The amendment rules insert a provision for grant of a temporary identification number to a person not liable for registration but required to make payment under the Act, and require the proper officer to issue the order in Part B of FORM GST REG-12. The rules also extend rule 19 to cover intimation in FORM GST CMP-02, amend rule 87 to refer to rule 16A, and substitute FORM GST REG-12 with revised formats for temporary registration and temporary identification number.
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Temporary identification number framework expands under GST rules for payment obligations and revised registration forms.
The amendment rules insert a provision for grant of a temporary identification number to a person not liable for registration but required to make payment under the Act, and require the proper officer to issue the order in Part B of FORM GST REG-12. The rules also extend rule 19 to cover intimation in FORM GST CMP-02, amend rule 87 to refer to rule 16A, and substitute FORM GST REG-12 with revised formats for temporary registration and temporary identification number.
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