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West Bengal Goods and Services Tax (Second Amendment) Rules, 2025.

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..... led the West Bengal Goods and Services Tax (Second Amendment) Rules, 2025. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect from the 23rd day of January, 2025. 2. In the West Bengal Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), with effect from a date to be notified, after rule 16, the following rule shall be inserted, namely: - "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.'' 3. In the said r .....

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..... istered on a temporary basis. The particulars of the business as ascertained from the business premises are given as under: PART A   Details of person to whom temporary registration granted 1. Name and Legal Name, if applicable   2. Gender Male/Female/Other 3. Father's Name   4. Date of Birth DD/MM/YYYY 5. Address of the Person Building No./Flat No.   Floor No. Name of Premises/ Building Road/ Street Town/City/Locality/Village Block/ Taluka District State PIN Code 6. Permanent available Account Number of the person, if   7. Mobile No.   8. Email Address   9. Other ID, if any (Voter ID No./ Passport No./ Driving License No./ Aadhaar .....

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..... sp;                                 Designation/Jurisdiction:   Note: A copy of the order will be sent to the corresponding Central/ State Jurisdictional Authority. PART B Whereas the undersigned has sufficient reason to believe that you are liable to make any payment under the Act, and therefore, you are hereby granted a temporary identification number as per the following details:   Details of person to whom temporary identification number has been granted 1. Name and Legal Name, if applicable   2. Gender Male/Female/Other 3. Father's Name &nbs .....

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..... ls of Bank Account  Account Number                                 Type of Account   IFSC Bank Name     Branch Address To be auto-populated (Edit mode) Note - Add more bank accounts. Signature Place                                                 << Name of the Officer >>:   Date:            .....

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