Rule 16 – Rules – Registration – Central Goods and Services Tax Rules, 2017 – Rule 16 – 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 applica
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