CGST Rules Rule 16A — Grant of temporary identification number
CGST Rules, 2017 · Grant of temporary identification number
Quick Answer
Rule 16A of the CGST Rules, 2017 governs Grant of temporary identification number. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 16A CGST: Grant of temporary identification number — eligibility, conditions, case laws and compliance impact under Indian tax law.
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-12.1
No case laws found for this section yet.
Browse all case laws →No FAQs available for this section yet.
No related notifications found for this section.
Browse all notifications →Amendment History
1Superscript numbers in the text mark amended passages — click them to jump here. Click "↑ view in text" to jump back.
1
Inserted (w.e.f. yet to be notified) vide Notification No. 07/2025 - CT dated.23.01.2025.