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    <description>Rule 16A authorises the proper officer to grant a Temporary Identification Number to persons not liable to registration but required to make payment, recorded in Part B of FORM GST REG-12. The substituted FORM GST REG-12 provides Part A for temporary registration/suo moto registration and Part B for temporary identification, listing required particulars, optional bank account details, and directing the person to file application for proper registration within the prescribed period; copies of the order are to be sent to the corresponding jurisdictional authority.</description>
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