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 - CT dated.23.01.2025.