Temporary identification number rules expand GST payment compliance and update registration forms for composition taxpayers. The rules are amended to enable the proper officer to grant a temporary identification number to a person not liable to registration but required to make payment under the Act, and to issue the order in FORM GST REG-12. Related amendments extend rule 19 to cover intimation in FORM GST CMP-02 and update rule 87 to operate with rule 16A. FORM GST REG-12 is substituted to reflect temporary registration, suo motu registration, and temporary identification number procedures.
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Provisions expressly mentioned in the judgment/order text.
Temporary identification number rules expand GST payment compliance and update registration forms for composition taxpayers.
The rules are amended to enable the proper officer to grant a temporary identification number to a person not liable to registration but required to make payment under the Act, and to issue the order in FORM GST REG-12. Related amendments extend rule 19 to cover intimation in FORM GST CMP-02 and update rule 87 to operate with rule 16A. FORM GST REG-12 is substituted to reflect temporary registration, suo motu registration, and temporary identification number procedures.
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