Non-liable businesses can now get temporary identity under GST, notifies CBIC

Central Board of Indirect Taxes and Customs (CBIC) has notified the mechanism for businesses to get a temporary identification number under GST, even if the said entity is not required to do so. It has also announced the waiver of excess of late fee for FY 17-18 to FY 22-23 for filing annual returns. GST Council, in its meeting last month, recommended making changes in rule to provide ‘Temporary I…