Provisions under Rule 16A of CGST Rules, 2017 relating to “Grant of temporary identification number”:
CGST Rule 16A: Grant of temporary identification number (Chapter III: Registration Rules) [*1]
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 (History of Amendments in Bare Text):
1. CGST Rule 16A inserted vide Notification 7/2025 dated 23/01/2025, pending notification on commencement ate thereof.
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