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ITR filed by India's top tax experts
G1-G9 filing ASP/GSP solution
Elevate processes with AI automation and vendor delight
Streamline vendor management and collaboration in one unified portal
Optimise ITC for profitability
Bulk invoicing within any ERP
e-TDS return filing solution
Maximise EBITDA with early vendor payments
Instant working capital financing
Automated secretarial compliance
Connected finance ecosystem for process automation, greater control, higher savings and productivity
GST and direct tax compliance
Complete supply chain solution for ultimate control, effortless collaboration, and assured compliance
File your taxes in 3 minutes
ITR filed by India's top tax experts
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Updated on: Jan 13th, 2025
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2 min read
As per Section 25 of the Central Goods and Services Tax (CGST) Act 2017, if an assessee liable to register under this Act fails or cannot do so, an officer may start a Suo moto registration. Suo moto registration in GST is an important method for tax officials to enforce GST registration.
Where an individual liable to be registered under GST Act fails to obtain the same, the tax authorities can initiate the process of allotment and generation of Temporary ID through the Suo Moto registration facility. During enforcement proceedings, the tax authorities can initiate the Suo Moto registration and deposit the tax collected from such unregistered individuals.
Suo-moto registration is applicable only when both requirements mentioned below are met:
1. The competent officer has undergone a survey, search, inquiry, inspection, or other processes as per the Central Goods and Services Tax Act, 2017;
2. During any of the actions stated above, the competent authority determines that the unregistered individual needs to be registered under the GST laws, but such an individual could not get the GST registration.
If both requirements above are met, the competent authority could register such an individual on a suo moto basis. As a result, such an officer would issue a GST REG-12 order.
The tax authorities would share the temporary ID and password with the unregistered person by e-mail and SMS. The same needs to be used by the unregistered person to login into the GST Portal. When applying for GST registration, in Part B of the registration application, under the ‘Business Details’ section, the taxpayer must select the option to ‘Indicate Existing Registrations. The taxpayer must enter the Temporary ID in this section for the linkage to be updated and captured in the GST Portal.
A taxpayer will have to apply for a new GST registration within the time specified by the tax authorities, which is
– 90 days from the issuance of a temporary ID or
– within 30 days from the date, the order upholding the liability to register against the appeal was filed by the taxpayer.
During such registration, the taxpayer must ensure to mention the Temporary ID received from the tax authorities.
The tax officials would be alerted in case the taxpayer doesn’t apply for new GST registration within the specified time of 90/30 days as the case may be.
The tax authorities would share the temporary ID & password with the taxpayer via an e-mail message and SMS. The taxpayer can use the same for logging in to the GST Portal and accessing the functionalities like registration, orders, payment, notices, appeals, etc.
The taxpayer needs to log in to the GST Portal with the temporary ID and password provided by the tax authorities on the email address and SMS. The taxpayer then needs to navigate to Services > User Services > View Notices and Orders to view the allotment order for temporary registration. The taxpayer needs to click on the ‘Download’ link for downloading the order for temporary registration.
The temporary ID consists of 15 characters. For instance, a Temporary ID could be 2220 12345678TMP, where:
– The first two digits refer to the state code
– The following two digits refer to the year in YY format
– The following eight digits refer to the serial number
– The last three digits are generally alphabet TMP
After the tax amount is deposited in the GST portal, the liability register will be updated, and from there, the taxpayers can adjust their liabilities.
The taxpayers could change their mobile numbers when applying for fresh registration. There is no facility for updating the mobile phone number for the temporary ID generated during the suo moto registration by the tax official.
I preach the words, “Learning never exhausts the mind.” An aspiring CA and a passionate content writer having 4+ years of hands-on experience in deciphering jargon in Indian GST, Income Tax, off late also into the much larger Indian finance ecosystem, I love curating content in various forms to the interest of tax professionals, and enterprises, both big and small. While not writing, you can catch me singing Shāstriya Sangeetha and tuning my violin ;). Read more
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