Rules

Rule 16A. Grant of temporary identification number

1 [Rule 16A. Grant of temporary identification number. -

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.]

Note

1. Inserted by vide Notification No. 07/2025– Central Tax dated.23.01.2025.

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