Entities that are not required to get a GST registration but are required to make a tax payment under the GST Act provision can now obtain a Temporary Identification Number (TIN). The Central ...

the proper officer may grant the said person a temporary identification number," CBIC said while introducing Rule 16A in Central GST Rules. The decision to issue TIN to entities that are otherwise not ...

The Central Board of Indirect Taxes and Customs has notified an amendment to GST rules to issue TIN to entities that are not required to register under the GST Act but need to make payments under some ...