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    <title>Jharkhand Goods and Services Tax (Amendment) Rules, 2025</title>
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    <description>Rule 16A authorises the proper officer to grant a temporary identification number and issue an order in Part B of FORM GST REG-12 where a person is not liable to registration but is required to make payment under the Act. The substituted FORM GST REG-12 creates separate Part A and Part B orders: Part A for temporary or suo moto registration with business particulars and a direction to apply for registration within ninety days; Part B for issuance of a temporary identification number with personal particulars, effective date and optional bank account details. Amendments also align rule 19(1) and rule 87(4) with these provisions.</description>
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      <description>Rule 16A authorises the proper officer to grant a temporary identification number and issue an order in Part B of FORM GST REG-12 where a person is not liable to registration but is required to make payment under the Act. The substituted FORM GST REG-12 creates separate Part A and Part B orders: Part A for temporary or suo moto registration with business particulars and a direction to apply for registration within ninety days; Part B for issuance of a temporary identification number with personal particulars, effective date and optional bank account details. Amendments also align rule 19(1) and rule 87(4) with these provisions.</description>
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