Chapter III of CGST Rules,
2017
REGISTRATION
RULE 16. Suo moto registration (corresponding section 25)
(1) Where, pursuant to any survey, enquiry, inspection, search or any other
proceedings under the Act, the proper officer finds that a person liable to
registration under the Act has failed to apply for such registration, such
officer may register the said person on a temporary basis and issue an order in
FORM GST REG- 12.
(2) The registration granted under sub-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 (1) shall, within a period of ninety days from the date of the grant of
such registration, submit an application for registration in the form and manner
provided in rule 8 or rule 12:
Provided that where the said person has 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 registration by the Appellate Authority.
(4) The provisions of rule 9 and
rule 10 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 Identification Number assigned, pursuant to the
verification under sub-rule (4), shall be effective from the date of the order
granting registration under sub-rule (1).