# The Central Goods and Services Tax Rules, 2017, Rule 16A: Grant of temporary identification number

- Act: The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017)
- In force from: 2017-06-22
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/cgst-rules-2017/rule/16A/
- Text source: Central Board of Indirect Taxes and Customs
- Text document: https://taxinformation.cbic.gov.in/

> **Source.** India Code publishes no text for this rule — it gives the number and the heading and stops. The text below is from Central Board of Indirect Taxes and Customs, which publishes the Act as one consolidated document carrying its amendments.

## Text

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.] Rule 31B [

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