Temporary identification numbers enable payment compliance by unregistered persons, while revised registration forms standardise temporary registration and taxpayer details. The State GST Rules enable a proper officer to grant a temporary identification number through Part B of FORM GST REG-12 to a person not liable for registration but required to make payment under the Act. The amendments also recognise FORM GST CMP-02 in the registration cancellation process and align the electronic liability register with temporary identification numbers. FORM GST REG-12 is substituted to prescribe details for temporary registration, suo motu registration and temporary identification numbers, including a direction for temporarily registered persons to seek regular registration within ninety days.
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Provisions expressly mentioned in the judgment/order text.
Temporary identification numbers enable payment compliance by unregistered persons, while revised registration forms standardise temporary registration and taxpayer details.
The State GST Rules enable a proper officer to grant a temporary identification number through Part B of FORM GST REG-12 to a person not liable for registration but required to make payment under the Act. The amendments also recognise FORM GST CMP-02 in the registration cancellation process and align the electronic liability register with temporary identification numbers. FORM GST REG-12 is substituted to prescribe details for temporary registration, suo motu registration and temporary identification numbers, including a direction for temporarily registered persons to seek regular registration within ninety days.
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