Text
The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Rules as published in the Gazette of India is the legal source.
Rule 16, verbatim (show)
Rule 16. Suo moto registration. -
(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 such order granting registration.
(3) Every person to whom a temporary registration has been granted under sub-rule (1) shall, within a period of ninety days from the date of the grant of such registration, submit an application for registration in the form and manner provided in rule 8 or rule 12:
Provided that where the said person has filed an appeal against the grant of temporary registration, in such case, the application for registration shall be submitted within a period of thirty days from the date of the issuance of the order upholding the liability to registration by the Appellate Authority.
(4) The provisions of rule 9 and rule 10 relating to verification and the issue of the certificate of registration shall, mutatis mutandis, apply to an application submitted under sub-rule (3).
(5) The Goods and Services Tax Identification Number assigned, pursuant to the verification under sub-rule (4), shall be effective from the date of the order granting registration under sub-rule (1).
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.
Exercised temporary-registration power 16(1)
Questions to answer on the file7 questions
Temporary registration effective date 16(2)
Questions to answer on the file2 questions
Subsequent application and appeal-specific deadline 16(3), proviso
Questions to answer on the file6 questions
Verification and certificate with corresponding changes 16(4)
Questions to answer on the file4 questions
Assigned GSTIN effective from original order 16(5)
Questions to answer on the file2 questions
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 25 of the CGST Act, 2017 | Section 25 of the CGST Act, 2017 (8) prescribed by this provision | 25(8) "in such manner as may be prescribed"; 16(1) "may register the said person on a temporary basis" |
| Rule 8 | this provision requires Rule 8 | 16(3) "in the form and manner provided in rule 8 or rule 12" |
| Rule 12 | this provision requires Rule 12 | 16(3) "in the form and manner provided in rule 8 or rule 12" |
| Rule 9 | this provision requires Rule 9 | 16(4) "The provisions of rule 9 and rule 10" |
| Rule 10 | this provision requires Rule 10 | 16(4) "The provisions of rule 9 and rule 10" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Circulars (2)
| Number | Date | Subject |
|---|---|---|
| Circular No. 223/17/2024-GST | 10 July 2024 | Amendment in circular no. 1/1//2017 in respect of Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder. |
| Circular No. 1/01/2017-GST | 26 June 2017 | Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder-Reg. |
Notifications (3)
| Number | Date | Subject |
|---|---|---|
| Notification No. 07/2025-Central Tax | 23 January 2025 | Central Tax Notification to amend CGST Rules, Central Goods and Services Tax (Amendment) Rules, 2025 |
| Notification No. 31/2019-Central Tax | 28 June 2019 | Seeks to carry out changes in the CGST Rules, 2017. amended by a later instrument |
| Notification No. 03/2017-Central Tax | 19 June 2017 | Notifying the CGST Rules, 2017 on registration and composition levy amended by a later instrument |
Unsettled questions
The words of Rule 16 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.
- Which corresponding changes to Rule 9 verification and Rule 10 grant or certificate procedures are needed for the selected special registration application under Rules 11, 13 or 16? Each invokes mutatis mutandis without enumerating those changes.
See also
- Rule 8 of the CGST Rules, 2017: application for registration
- Rule 12 of the CGST Rules, 2017: grant of registration to persons required to deduct tax at source or to collect tax at source
- Rule 9 of the CGST Rules, 2017: verification of the application and approval
- Rule 10 of the CGST Rules, 2017: issue of registration certificate
References
- Central Board of Indirect Taxes and Customs. "Rule 16. Suomoto registration". Central Goods and Services Tax Rules, 2017, CBIC tax information portal. Retrieved 17 September 2026.
External links
- CGST Rules, 2017, Rule 16 on the CBIC tax information portal