Voluntary Registration under GST / Rule-16 of CGST Rules 2017

Rule-16 of CGST Rules 2017

16. Suo moto -

(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.

• The reg­is­tra­tion grant­ed under sub-rule (1) shall be effec­tive from the date of such order granting
• 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.

• 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).
• 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).