(I) Where, pursuant to any survey, enquiry, inspection, search or any other proceedings under the Act, the proper officer tinds that a person liable to registration under the Acr has failed to apply for such registra6on, such officer may register the said person on a temporary basis and issue an order in FORM G ST REG- 12.
(2) The registration granted under ~ub-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 (I) shall, within a period of ninety days from the date of the grant of such registratjon. submit an application for registration in the form and manner provided in rule 8 or rule 12:
Provided that where the said person bas 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 registratjon by the Appellate Authority.
(4) The provisions of rule 9 and rule tO 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 ldent ification Number assigned, pursuant 10 the verification under sub~rule (4), shall be effective from the date of the order granting registration under sub-rule ( 1 ).
8 Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.