Rule 16 of CGST Rules – Suo moto registration

(updated as on 15.11.2017)

(1) Where, pursuant to any survey, inquiry, inspection, searchor any other proceedings under the Act, the proper officer finds that a person liable toregistration under the Act has failed to apply for such registration, such officer mayregister 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 suchorder 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, submitan 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 oftemporary registration, in such case, the application for registration shall be submittedwithin a period of thirty days from the date of the issuance of the order upholding theliability to registration by the Appellate Authority.
(4) The provisions of rule 9 and rule 10 relating to verification and the issue of thecertificate of registration shall, mutatis mutandis, apply to an application submitted undersub-rule (3).
(5) The Goods and Services Tax Identification Number assigned, pursuant to theverification under sub-rule (4), shall be effective from the date of the order grantingregistration under sub-rule (1).