16A1[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.]1
1. Inserted (w.e.f. a date yet to be notified) vide Notification No. 07/2025-Central Tax dated 23-01-2025
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