Rule 16A - Grant of temporary identification number - Central Goods and Services Tax Rules, 2017

1 [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. ] ************* NOTES:- 1 . Inserted vide Notification No. 07/2025-Central Tax dated 23-01-2025 w.e.f. ..............