{"id":18946,"date":"2019-03-25T11:52:46","date_gmt":"2019-03-25T11:52:46","guid":{"rendered":"https:\/\/www.legalraasta.com\/blog\/?p=18946"},"modified":"2026-04-03T17:59:55","modified_gmt":"2026-04-03T12:29:55","slug":"suo-moto","status":"publish","type":"post","link":"https:\/\/www.legalraasta.com\/blog\/suo-moto\/","title":{"rendered":"All about Suo Moto Registration &#038; its Cancellation"},"content":{"rendered":"<p>Under Section 25(8), when a person who is liable to get registration under the GST Act, but has failed to do so, for whatever reasons.\u00a0And it comes to the notice of an officer, during\u00a0a survey, inquiry, inspection, search or some other proceedings under the Act.<\/p>\n<p>Thereafter, that officer can take action to generate a Temporary ID, on his own initiative. This authority is available to the enforcement officers in Back Office GST Portal, in the manner as prescribed in rule 16 of the CGST Rules, 2017.<\/p>\n<p>During enforcement\u00a0proceedings, the Tax Officials may collect an amount from unregistered persons and start the Suo Moto\u00a0<a href=\"https:\/\/www.legalraasta.com\/gst-registration\/\" target=\"_blank\" rel=\"noopener noreferrer\">GST Registration<\/a> to get it deposited. For this,\u00a0an order\u00a0by\u00a0<strong>FORM GST REG-12\u00a0<\/strong>is\u00a0issued.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_73 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.legalraasta.com\/blog\/suo-moto\/#Conditions_under_the_GST_Act\" title=\"Conditions under the GST Act\">Conditions under the GST Act<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.legalraasta.com\/blog\/suo-moto\/#All_you_wanted_to_know_about_Suo_Moto_Registration_under_GST\" title=\"All you wanted to know about\u00a0Suo Moto Registration under GST\">All you wanted to know about\u00a0Suo Moto Registration under GST<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.legalraasta.com\/blog\/suo-moto\/#Cancellation_of_Suo_Moto_Registration\" title=\"Cancellation of Suo Moto Registration\">Cancellation of Suo Moto Registration<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Conditions_under_the_GST_Act\"><\/span><strong>Conditions under the GST Act<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>This temporary registration ID is considered to be effective from the<strong> date of the order<\/strong> to allocate registration. Sub-rule (1).<\/li>\n<li>This person has to, within 90 days, submit an application for registration.<\/li>\n<li>He may file an appeal <strong>against\u00a0<\/strong>this grant of\u00a0temporary registration. And\u00a0subsequently, the ruling\u00a0by the Appellate Authority upholds his liability to register. Then 30 days period would be applicable starting from the <strong>date of that ruling<\/strong>.<\/li>\n<li>Afterward, a verification is pursued under sub-rule (4) to grant <a href=\"https:\/\/www.legalraasta.com\/gst\/gstin\/\" target=\"_blank\" rel=\"noopener noreferrer\">Goods and Services Identification Number<\/a>. This assignment of this GSTIN is, also, considered effective from the <strong>date of the above\u00a0order.<\/strong><\/li>\n<li>For the application submitted under sub-rule (3), verification &amp; issuing process apply, that have been detailed\u00a0in Rules 2 &amp; 3.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"All_you_wanted_to_know_about_Suo_Moto_Registration_under_GST\"><\/span><strong>All you wanted to know about\u00a0<span id=\"2_How_will_the_Tax_Official_initiate_Suo_Moto_Registration_under_GST\">Suo Moto Registration under GST<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>1) Pre-requisite for Suo Moto Cancellation of Registration<\/strong><\/p>\n<p>The Enforcement Official has to have a valid reason to initiate Suo moto Cancellation, without any bias. These reasons have been specified under Section 29(2) of the CGST\/SGST Act.<\/p>\n<p><strong><span id=\"2_How_will_the_Tax_Official_initiate_Suo_Moto_Registration_under_GST\">2) Initiation by the investigating officer<\/span><\/strong><\/p>\n<p>Tax Officials will generate a Temporary ID in either of the following two ways:<\/p>\n<p>1. On his Interface of the GST Portal, fill your details. This generates a Temporary ID and the process is complete.<\/p>\n<p>2. When the Enforcement activities carried from outside office, he can initiate Suo Moto Registration from his registered mobile. Especially relevant for areas such as\u00a0check posts or borders.<\/p>\n<p><strong><span id=\"3_What_is_the_structure_of_Temporary_ID\">3) What is in the Temporary ID?<\/span><\/strong><\/p>\n<p>The\u00a0Temporary ID is also of 15 characters, as any GSTIN. And the component, however, is as follows, starting from the left:<\/p>\n<ul>\n<li>The first 2 digits indicating State Code<\/li>\n<li>Next 2 digits indicate Year<\/li>\n<li>Then 8 digits is a serial number. For every new financial year, it starts at 1.<\/li>\n<li>Last 3 digits have TMP for temporary.<\/li>\n<\/ul>\n<p><strong><span id=\"4_Will_I_get_any_Registration_Certificate_for_temporary_registration\">4) Whether a Registration Certificate is generated?<\/span><\/strong><\/p>\n<p>No Registration Certificate is granted for temporary <a href=\"https:\/\/www.taxraahi.com\/gst\/\" target=\"_blank\" rel=\"noopener noreferrer\">GST Registration<\/a>. Only a Temporary ID is issued to you. And you have to apply for registration within the specified period.<\/p>\n<p><strong><span id=\"5_How_taxpayer_will_be_intimated_of_Temporary_ID_Password_after_Suo_Moto_Registration\">5) Information about the Temporary ID &amp; Password, Order of allotment<\/span><\/strong><\/p>\n<p>An SMS and e-mail (if provided to the official) will be sent to you. You can <a href=\"https:\/\/www.legalraasta.com\/gst\/login-government-gst-portal-www-gst-gov\/\" target=\"_blank\" rel=\"noopener noreferrer\">Login to Government GST Portal \u2013 www.gst.gov.in<\/a> with this. It gives you access to certain functions such as payments, notices, orders, registration etc.<\/p>\n<p>To check\u00a0the order of allotment, go to\u00a0<strong>View Notices and Orders,\u00a0<\/strong>under the\u00a0<strong>Services\u00a0<\/strong>tab. You can also download\u00a0the order of allotment of temporary registration, through the download link.<\/p>\n<p>In the event, the official had collected some amount while enforcement, you can check that in your\u00a0<strong>Electronic Cash Ledger, <\/strong>on the portal, under the\u00a0<strong>Services Tab.<\/strong><\/p>\n<p><strong><span id=\"13_I_have_logged_in_to_the_GST_Portal_with_my_temporary_ID_and_password_and_navigated_to_My_Profile_section_which_is_appearing_blank_Why\">6) During Temporary registration, the My Profile section will appear blank<\/span><\/strong><\/p>\n<p>You have to follow\u00a0<a href=\"https:\/\/www.legalraasta.com\/gst\/gst-registration-process\/\" target=\"_blank\" rel=\"noopener noreferrer\">GST Registration Process<\/a> and get a New Registration done before you can make use of the various facilities on the GST portal.\u00a0With your temporary ID, many fields will be blank or inaccessible.<\/p>\n<p><strong><span id=\"8_Is_taxpayer_expected_to_apply_for_fresh_registration_after_Suo_Moto_Registration\">7) New Registration after Suo Moto Registration is compulsory<\/span><\/strong><\/p>\n<p>These are only Temporary registration. So <strong>within 90 days<\/strong> from the generation date of the temporary ID, you have to apply for\u00a0<strong>New Registration<\/strong>. As explained in the Act, the application is to be in the form and manner provided in <strong>rule 8 (normal taxable persons) or rule 12 (TDS\/TCS deductors)<\/strong>.<\/p>\n<p>In case you have appealed against getting registered and an order upholds the Temporary Registration. Wherefore, you have to apply within <strong>30 days<\/strong> from the date of that\u00a0order.<\/p>\n<p>In <strong>Part B\u00a0<\/strong>of the\u00a0<strong>New Registration Application.\u00a0<\/strong>There is a section <strong>Business Details<\/strong>\u00a0section. With an option to\u00a0<strong>Indicate Existing Registrations<\/strong>. Here you are to fill your\u00a0Temporary ID.<\/p>\n<p><strong><span id=\"15_How_can_I_change_my_mobile_number\">8) Update or change mobile number<\/span><\/strong><\/p>\n<p>You cannot change the mobile number on which the temporary ID has been generated. This number must have been provided by you to the Tax Official. Later, when you apply for\u00a0fresh\u00a0<a href=\"https:\/\/www.legalraasta.com\/gst-registration\/\" target=\"_blank\" rel=\"noopener noreferrer\">GST Registration<\/a> on the Portal, you can change the number.<\/p>\n<p><strong><span id=\"Q16_What_is_the_effective_date_of_such_suo_moto_registrations\">9) The effective date of such Suo\u00a0Moto registrations<\/span><\/strong><\/p>\n<p>It shall be effective from the date of the <strong>order granting registration<\/strong> or the<strong> order upholding this gran<\/strong>t.<\/p>\n<p><strong><span id=\"14_How_can_I_adjust_the_amount_deposited_against_my_liability\">10) What happens to the amount deposited?<\/span><\/strong><\/p>\n<p>The amount deposited at the time of Suo Moto is updated in the liability register. This amount you can adjust with your liabilities during <strong>New Registration<\/strong>.<\/p>\n<p><strong><span id=\"10_What_will_happen_if_I_do_not_file_the_Application_for_new_registration_within_90_days_from_the_date_on_which_the_temporary_registration_has_been_granted\">11) When Application for new registration is not filed in time?\u00a0<\/span><\/strong><\/p>\n<p>If you do apply for new registration, within 90 days from the date on which the temporary registration was granted, the Tax Official gets an alert.<\/p>\n<p><strong><span id=\"6_How_is_the_tax_deposited_in_Suo_Moto_Registration\">12) How is the tax deposited in Suo Moto Registration?<\/span><\/strong><\/p>\n<p>GST is deposited in either of the two following ways:<\/p>\n<p><strong>1.<\/strong>\u00a0<strong> The Tax Official may agree to collect &amp; deposit cash if you request. Then:<\/strong><\/p>\n<p>You pay cash to the Tax Official for Registration Enforcement.<\/p>\n<p>He would log\u00a0in to his Interface on the GST Portal and complete the Suo Moto Registration.<\/p>\n<p>A <strong>Challan<\/strong> is generated and he would select the <strong>payment mode<\/strong> as\u00a0<strong>Over The Counter<\/strong>\u00a0(Cash, Cheque or DD).<\/p>\n<p>He,\u00a0then, selects the Bank in which the State Tax Office has the Bank account.<\/p>\n<p>With the <strong>Challan<\/strong> generated, he deposits the cash in the select Bank.<\/p>\n<p>Subsequently, it would show in the <strong>Electronic Cash Ledger<\/strong> under your Temporary ID.<\/p>\n<p><strong>2. You make the payment, after receiving the Temporary ID:<\/strong><\/p>\n<p>Log in to the GST Portal, with your Temporary ID &amp; Password.<\/p>\n<p>You can generate your own\u00a0<a href=\"https:\/\/www.legalraasta.com\/gst\/creating-challan\/\" target=\"_blank\" rel=\"noopener noreferrer\">Challan for payment under GST<\/a>, make payment using online or offline payment modes.<\/p>\n<p>The amount paid is reflected in\u00a0<strong>Electronic Cash Ledger<\/strong> under your Temporary ID.<\/p>\n<p><strong><span id=\"16_My_driver_did_not_know_my_GSTIN_and_he_was_issued_a_Temporary_ID_by_the_Registration_Enforcement_Officer_What_should_I_do_now\">13) What if an employee unaware about your GSTIN is issued a Temporary ID by the Enforcement Officer?<\/span><\/strong><\/p>\n<p>You would have to approach the Tax Official, at the time of disposal, with your original GSTIN. The Official would pass an order against that Temporary ID GSTIN.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cancellation_of_Suo_Moto_Registration\"><\/span><strong>Cancellation of Suo Moto Registration<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong><span id=\"Q1_Under_which_circumstances_can_a_Tax_Official_initiate_for_cancellation_of_GST_registration\">1) Tax Official may initiate for cancellation of Suo Moto GST registration?<\/span><\/strong><\/p>\n<p>The Tax Official can initiate for Suo Moto Cancellation of registration under any of the below provisions mentioned under the GST Act:<\/p>\n<ul>\n<li>The Taxpayer (or the Primary Authorized Signatory) has <strong>not applied<\/strong> for New <a href=\"https:\/\/www.legalraasta.com\/gst-registration\/\" target=\"_blank\" rel=\"noopener noreferrer\">GST Enrolment<\/a> within 90 days from the appointed day or any such extended period as specified.<\/li>\n<li>Got the business registered by means of fraud, suppression of facts or intentional misstatement etc.<\/li>\n<li>If a Taxpayer has <strong>not filed returns<\/strong> for <strong>six months<\/strong>, consecutively. In the case of a C<strong>omposition taxpayer<\/strong>, they have not furnished returns for <strong>three tax periods<\/strong>, continuously.<\/li>\n<li>The person has supplied goods and\/or services <strong>without issuing an invoice<\/strong>. Violating the provisions of the Act, with an intention to evade tax.<\/li>\n<li>An issue or bill is issued <strong>without an actual supply<\/strong> of goods and\/or services. Violating the provisions of the Act, with an intention to evade\u00a0<strong>input tax credit<\/strong>\u00a0or refund of tax.<\/li>\n<li>Collects tax but <strong>doesn&#8217;t deposit<\/strong> it with the respective Government, within 90 days.<\/li>\n<li><strong>Hasn&#8217;t paid<\/strong> tax, interest or penalty to respective Government, within 90 days.<\/li>\n<li><strong>Misconduct<\/strong> has been proved by the person during any proceeding under the GST Act.<\/li>\n<li>The Person is <strong>not liable<\/strong> to deduct or collect the tax, or even be registered, as per the GST Act.<\/li>\n<li>The Person has <strong>ceased to be liable<\/strong> to deduct or collect the tax, or even be registered, as per the GST Act.<\/li>\n<li><strong>Death<\/strong> of the person, in case of Sole Proprietorship.<\/li>\n<li>Transfer, Amalgamation, Merger, Demerger, Discontinuation, Closure, Sale, Lease of <strong>Business.<\/strong><\/li>\n<\/ul>\n<p><strong><span id=\"Q3_What_is_the_precondition_for_Suo_Moto_Cancellation_of_Registration\">2) Pre-requisite for Suo Moto Cancellation of Registration<\/span><\/strong><\/p>\n<p>The Tax Official has to have a <strong>valid reason<\/strong> to initiate Cancellation under Section 29(2) of the CGST\/SGST Act.<\/p>\n<p><strong><span id=\"Q2_Will_I_be_intimated_before_the_Suo_Moto_Cancellation_of_Registration\">3) Information of Suo Moto Cancellation of Registration?<\/span><\/strong><\/p>\n<p>A Show Cause Notice has to be\u00a0given to the Taxpayer and an opportunity to be heard, or file <strong>clarification<\/strong> within<strong> 7 working days.<\/strong> This Notice is issued by the Tax Official\/Proper officer.<\/p>\n<p><strong><span id=\"Q13_Where_can_I_view_the_Show_Cause_Notice_regarding_Suo_Moto_Cancellation_of_Registration\">4) This Show Cause Notice (SCN) is visible on the GST Portal<\/span><\/strong><\/p>\n<p>The Taxpayer can view the SCN by clicking on View Notices and Orders, under the User Services Tab.<\/p>\n<p><strong><span id=\"Q10_Will_I_be_able_to_login_after_suo_moto_cancellation_of_registration\">5) Log-in on the GST Portal after the cancellation of Suo Moto Registration<\/span><\/strong><\/p>\n<p>The Tax-payer can still Log-in\u00a0after Suo Moto Cancellation of Registration, with certain restrictions.<\/p>\n<p><strong><span id=\"Q11_Can_I_update_my_email_and_mobile_after_suo_moto_cancellation_of_registration\">6) What can be amended on the GST Portal after Suo Moto cancellation of Registration?<\/span><\/strong><\/p>\n<p>E-mail ID &amp; mobile number can be updated.<\/p>\n<p>But no changes can be made in the Registration section.<\/p>\n<p>An Application for Revocation (if applicable) is still open for the Cancelled <a href=\"https:\/\/www.legalraasta.com\/gst-registration\/\" target=\"_blank\" rel=\"noopener noreferrer\">GST Application<\/a>.<\/p>\n<p><strong><span id=\"Q6_What_shall_be_the_effective_date_of_cancellation_of_registration\">7) What is the effective date of Cancellation of Registration?<\/span><\/strong><\/p>\n<p>The date on the Cancellation Order is the Effective Date.<\/p>\n<p><strong><span id=\"Q7_Will_the_cancellation_of_registration_means_that_I_have_no_liabilities\">8) What are the Liabilities of the Taxpayer after Cancellation of Registration?<\/span><\/strong><\/p>\n<p>All liabilities before the date of Suo\u00a0Moto Cancellation are, still, required to be paid by the taxpayer. If the determining date is later than the date of the Order of Cancellation, still, as the liabilities were incurred before, the Taxpayer will have to pay.<\/p>\n<p><strong><span id=\"Q9_What_will_happen_once_Registration_is_cancelled\">9) When Registration has been Cancelled?<\/span><\/strong><\/p>\n<ul>\n<li>The Taxpayer is informed by SMS and Email.<\/li>\n<li>The Order is available to view\/print\/download at the Taxpayer&#8217;s dashboard on the GST Portal.<\/li>\n<li>Status of the GSTIN will show as <strong>&#8220;Inactive&#8221;<\/strong> from <strong>&#8220;Proceeding for Cancellation initiated&#8221;<\/strong> and information will be sent to the concerned Govt Authorities.<\/li>\n<li>Returns or Invoices cannot be uploaded on the GST Portal, pertaining to the period after the effective date of cancellation. Also, the GST Payer (GSTP) will not be able to carry out any functions related to GST for any other GSTP after this date.<\/li>\n<\/ul>\n<p><strong>10) GST Refunds or filing Returns for an earlier period<\/strong><\/p>\n<p>The Returns can be submitted only for the period <strong>before<\/strong> the effective date of Cancellation. Also, another GSTP is not allowed to carry your GSTP functions after the date of Cancellation.\u00a0<span class=\"entry-title-primary\"><a href=\"https:\/\/www.legalraasta.com\/gst\/gst-refund-procedure\/\" target=\"_blank\" rel=\"noopener noreferrer\">GST Refund Procedure<\/a> remains the same too, i.e. applicable for the earlier period only.<\/span><\/p>\n<p><strong><span id=\"Q14_How_can_I_reply_to_the_Show_Cause_Notice_regarding_Suo_Moto_Cancellation_of_Registration\">11) Replying to the SCN or filing Clarification<\/span><\/strong><\/p>\n<p>On the GST Portal, go to<strong> Services<\/strong> tab, select <strong>Registration<\/strong>. There&#8217;s an option of\u00a0<strong>Application for Filing Clarifications<\/strong>. If the Taxpayer doesn&#8217;t file a Clarification within prescribed <strong>7 working days<\/strong>, the Enforcement Official can proceed with Cancellation of the registration.<\/p>\n<p><strong><span id=\"Q15_Where_can_I_view_the_date_for_personal_hearing_regarding_Suo_Moto_Cancellation_of_Registration\">12) To view the date for the personal hearing for Clarification<\/span><\/strong><\/p>\n<p>This date is available to view on the GST Portal under the same tab of\u00a0 View Notices and Orders.<\/p>\n<p><strong><span id=\"Q5_What_will_happen_once_Show_Cause_Notice_is_Dropped\">13) After the Clarification has been provided?<\/span><\/strong><\/p>\n<p><strong>Ans:<\/strong>\u00a0In case the Tax Official is satisfied with the response received from the taxpayer, on the SCN issued, the proceedings can be dropped.<\/p>\n<p>a. The Taxpayer is informed by SMS &amp; Email about dropping of the SCN.<\/p>\n<p>b.Order for the dropping of SCN will also be sent by Email and SMS.<\/p>\n<p>c. This Order will, also, be available on the Dashboard.<\/p>\n<p>d. The GSTIN status will change from <strong>\u201cProceeding for Cancellation Initiated\u201d<\/strong> to <strong>\u201cActive\u201d.<\/strong><\/p>\n<p>For more information, you can also check the GST Portal.<\/p>\n<p>&nbsp;<\/p>\n<p>GST registration is mandatory for the businesses involved in the buying\/selling any goods\/services in India.\u00a0<a href=\"https:\/\/www.legalraasta.com\/\" target=\"_blank\" rel=\"noopener noreferrer\">Legal Raasta<\/a> can help you with\u00a0GST Registration and GST Compliance. We are a leading platform to provide various business services across India.<\/p>\n<p>Call us at <span style=\"color: #0000ff;\">+91 8750008585<\/span> or mail us your queries at\u00a0 <a href=\"mailto:contact@legalraasta.com\" target=\"_blank\" rel=\"noopener noreferrer\">contact@legalraasta.com<\/a>.<\/p>\n<p>&nbsp;<\/p>\n<blockquote><p>Related Articles:<\/p>\n<p class=\"entry-title fusion-post-title\"><a href=\"https:\/\/www.finbucket.com\/gst\/gst-registration\/\" target=\"_blank\" rel=\"noopener noreferrer\">GST Registration: Types, Procedure, Reverse Charge, Exemptions and Compliance<\/a><\/p>\n<p class=\"entry-title fusion-post-title\" data-fontsize=\"30\" data-lineheight=\"37\"><a href=\"https:\/\/www.legalraasta.com\/gst\/gst-verification\/\" target=\"_blank\" rel=\"noopener noreferrer\">GST Online verification<\/a><\/p>\n<p class=\"entry-title fusion-post-title\" data-fontsize=\"30\" data-lineheight=\"37\"><a href=\"https:\/\/www.legalraasta.com\/gst\/gstn-goods-services-tax-network\/\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"entry-title-primary\">What is GSTN? Goods and Services Tax Network<\/span><\/a><\/p>\n<\/blockquote>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Under Section 25(8), when a person who is liable to get registration under the GST Act, but has failed to do so, for whatever reasons.\u00a0And it comes to the notice of an officer, during\u00a0a survey, inquiry, inspection, search or some other proceedings under the Act. Thereafter, that officer can take action to generate a Temporary ID, [&hellip;]<\/p>\n","protected":false},"author":15,"featured_media":18988,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[125],"tags":[2445,2023,1523,1531,1532,2442,2450,62,1524,2449,498,63,441,1533,1535,1536,1522,2463,2462,2443,2456,2444,2459,2447,2460,2451,2461,2464,2448,2466,2465,2467,2468,2469,2446,2458,2457,2452,2453,2454,2455],"class_list":["post-18946","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","tag-about-suo-moto","tag-all-about-gst","tag-apply-gst","tag-benefits-of-gst","tag-benefits-of-gst-registration","tag-faq-of-suo-moto","tag-goods-and-services-tax","tag-gst","tag-gst-application","tag-gst-faqs","tag-gst-law","tag-gst-registration","tag-gst-returns","tag-gst-rules","tag-how-to-get-a-gst-number","tag-how-to-get-gstin","tag-register-gst","tag-sho-cause-notice-under-suo-moto","tag-show-cause-notice","tag-suo-moto","tag-suo-moto-cancellation-of-registration","tag-suo-moto-faq","tag-suo-moto-gst-registration","tag-suo-moto-in-gst","tag-suo-moto-law","tag-suo-moto-meaning","tag-suo-moto-notice","tag-suo-moto-order","tag-suo-moto-registration","tag-suo-moto-registration-meaning","tag-suo-moto-review","tag-suo-moto-rule","tag-suo-moto-section","tag-suo-moto-section-of-gst","tag-suo-moto-under-gst","tag-temporary-gst-number","tag-temporary-gstin","tag-what-is-suo-moto-cancellation","tag-what-is-suo-moto-registration","tag-what-is-suo-moto-registration-under-gst","tag-what-is-suo-moto-under-gst"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Suo Moto Registration &amp; 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