CGST Rules – Central Goods and Services Tax Rules, 2017

Rule 16 – Suo moto registration

(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).