Suo moto registration
Rule 10
Bill
Draft GST Registration Rules
Draft – Goods And Services Tax – Registration Rules, 20- [September 2016]
10. Suo moto registration
\n(1) Where, during the course of any survey, inspection, search, enquiry or any other proceeding 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 13.
\n(2) The registration issued under sub-rule (1) shall be effective from the date of order of registration.
\n(3) Every person to whom a temporary registration has been granted under sub-rule (1) shall, within thirty days from the date<\/p>\n
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