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Suo moto registration

Rule 9 - Final Rules - REGISTRATION - Goods and Services Tax - Rule 9 - 9. (1) Where, pursuant to any survey, enquiry, inspection, search or any other proceedings 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- 12. (2) The registration granted under sub-rule (1) shall be effective from the date of order granting r .....

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