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    <title>Grant of temporary identification number</title>
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    <description>Where a person is not liable to registration under the Act but is required to make a payment under its provisions, the proper officer may grant a temporary identification number and issue an order in Part B of FORM GST REG-12. The provision enables payment compliance for persons outside the regular registration framework.</description>
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      <description>Where a person is not liable to registration under the Act but is required to make a payment under its provisions, the proper officer may grant a temporary identification number and issue an order in Part B of FORM GST REG-12. The provision enables payment compliance for persons outside the regular registration framework.</description>
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