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).
