Statutory text — CGST Rules, 2017, as amendedRule 16A
1[Rule 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.]
1. Inserted (w.e.f. yet to be notified) vide Notification No. 07/2025 - CT dated.23.01.2025.
Text as published on the CBIC tax information portal, as on 11 October 2026. The numbered notes record each amendment. Official source