GST Council Proposes Rule 16A: Temporary Identification Number for Unregistered Persons

The GST Council has proposed the introduction of Rule 16A, which will allow for a Temporary Identification Number (TIN) to be assigned to unregistered persons. This provision is aimed at facilitating the registration process for businesses or individuals who are not yet registered under GST but are involved in taxable activities. By providing a temporary TIN, the GST authorities hope to streamline the registration process and ensure compliance. This move is expected to help businesses that have recently started operations or are in transition to fully comply with GST regulations without delays.