Temporary identification number rules expand GST administration for persons making payment without registration and revise the prescribed FORM GST REG-12 The amendments introduce a new provision for grant of a temporary identification number to a person not liable for registration but required to make payment under the Act, with an order in FORM GST REG-12. They also expand rule 19 to include intimation in FORM GST CMP-02, amend rule 87 to refer to rule 16A on the common portal, and substitute FORM GST REG-12 with detailed formats for temporary registration, suo motu registration, and temporary identification number.
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Temporary identification number rules expand GST administration for persons making payment without registration and revise the prescribed FORM GST REG-12
The amendments introduce a new provision for grant of a temporary identification number to a person not liable for registration but required to make payment under the Act, with an order in FORM GST REG-12. They also expand rule 19 to include intimation in FORM GST CMP-02, amend rule 87 to refer to rule 16A on the common portal, and substitute FORM GST REG-12 with detailed formats for temporary registration, suo motu registration, and temporary identification number.
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