Rule 16A
Grant of temporary identification number
Rule 16A
[Where a person is not liable to registration under the Act but is required to make any payment under the provisions of the Act, the proper officer may grant the said person a temporary identification number and issue an order in Part B of FORM GST REG-12.] 1
1 Inserted vide Notification No. 07/2025-Central Tax dated 23-01-2025. Effective from a date to be notified later.