Temporary identification number rules expand GST administration for payment-only persons and revise FORM GST REG-12 procedures. Temporary identification number may be granted to a person who is not liable for registration under the Act but is required to make a payment under the Act, and the proper officer may issue the related order in Part B of FORM GST REG-12. FORM GST REG-12 is also substituted to provide formats for temporary registration, suo motu registration, and temporary identification number, with details of identity, effective date, bank accounts, supporting documents, and an instruction to file an application for proper registration within ninety days of the order.
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Provisions expressly mentioned in the judgment/order text.
Temporary identification number rules expand GST administration for payment-only persons and revise FORM GST REG-12 procedures.
Temporary identification number may be granted to a person who is not liable for registration under the Act but is required to make a payment under the Act, and the proper officer may issue the related order in Part B of FORM GST REG-12. FORM GST REG-12 is also substituted to provide formats for temporary registration, suo motu registration, and temporary identification number, with details of identity, effective date, bank accounts, supporting documents, and an instruction to file an application for proper registration within ninety days of the order.
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