Grant of temporary identification number
Rule 16A of the CGST Rules
Straight from CBIC
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A person who is not liable to register but has to make a payment under the Act is given a temporary identification number by the officer, in Part B of REG-12.
The exact words of the law
322 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
date not stated · Inserted
07/2025-CTdated
Inserted (w.e.f. yet to be notified) vide Notification No. 07/2025 – CT dated.23.01.2025.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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