https://www.taxtmi.com/acts?id=26866 Suo motu registration under the GST Rules permits the proper officer, where a person liable to registration has failed to apply after survey, enquiry, inspection, search or other proceedings, to grant temporary registration and issue an order in FORM GST REG-12. The temporary registration is effective from the date of that order. The person must then apply for regular registration within ninety days, or within thirty days where an appeal is filed and liability to registration is upheld. Verification and certificate issuance apply mutatis mutandis, and the GSTIN relates back to the temporary registration date. en-us Thu, 22 Jun 2017 11:48:52 +0530 Sat, 27 Jun 2026 13:23:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26866 Suo motu registration under the GST Rules permits the proper officer, where a person liable to registration has failed to apply after survey, enquiry, inspection, search or other proceedings, to grant temporary registration and issue an order in FORM GST REG-12. The temporary registration is effective from the date of that order. The person must then apply for regular registration within ninety days, or within thirty days where an appeal is filed and liability to registration is upheld. Verification and certificate issuance apply mutatis mutandis, and the GSTIN relates back to the temporary registration date. Act-Rules GST Thu, 22 Jun 2017 11:48:52 +0530 https://www.taxtmi.com/acts?id=26866