(1) Where, pursuant to any survey, enquiry, inspection, search or any other proceedings under the Act, the proper officer finds that a person liable to registration under the Act has failed to apply for such registration, such officer may register the said person on a temporary basis and issue an order in FORM GST REG- 12.
(2) The registration granted under sub-rule (1) shall be effective from the date of such order granting registration.
(3) Every person to whom a temporary registration has been granted under sub- rule (1) shall, within a period of ninety days from the date of the grant of such registration, submit an application for registration in the form and manner provided in rule 8 or rule 12: Provided that where the said person has filed an appeal against the grant of temporary registration, in such case, the application for registration shall be submitted within a period of thirty days from the date of the issuance of the order upholding the liability to registration by the Appellate Authority.
32. Inserted by The Bihar Goods and Services Tax (Amendment) Rules, 2023 published vide Notification No. 789 Patna dated 30th September, 2023 w.e.f. 01.10.2023.
33. Inserted by The Bihar Goods and Services Tax (Amendment) Rules, 2023 published vide Notification No. 789 Patna dated 30th September, 2023 w.e.f. 01.10.2023.
2025 BIHAR GOODS AND SERVICES TAX RULES, 2017 18 Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad
(4) The provisions of rule 9 and rule 10 relating to verification and the issue of the certificate of registration shall, mutatis mutandis, apply to an application submitted under sub-rule (3).
(5) The Goods and Services Tax Identification Number assigned, pursuant to the verification under sub-rule (4), shall be effective from the date of the order granting registration under sub-rule (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.]34