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.]
Section 16A: Grant of temporary identification number
Maharashtra Goods and Services Tax Rules, 2017.State Rules of Maharashtra · 2017
Where this provision sits
| Act | Maharashtra Goods and Services Tax Rules, 2017. |
|---|---|
| Section | 16A |
| Marginal note | Grant of temporary identification number |
| Jurisdiction | State of Maharashtra |
| Status | In force as published by the source |
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