FORM GST REG-12 - Ordinary suo-motu temporary registration under rule 16
A survey/enquiry/inspection establishes an actual unfulfilled registration liability.
Responsible actor: The proper officer temporarily registers a person found liable but unregistered. Provision: Section 25; operative rule 16(1)–(5).
Official source and completed example
Download official blank source extract PDF Download completed fictional sample PDF
The sample is a flowed model of the prescribed fields and selected paragraphs, not an official issued PDF. Names, references and facts are fictional. It contains no signature, stamp, DSC or simulated approval.
Operative rule 16 checked 21 October 2026; fictional unexecuted model. Historical blank dated 1 January 2022; current-law qualifications apply.
Worked facts and completed entries
Arun Veda’s fictional taxable inter-State goods business begins 1 September 2026 without required registration. The 5 September inspection establishes liability; rule 16 temporary registration is effective 5 September. No appeal is filed; proper application is due 4 December, ninety days later. This is not a rule 16A payment-only TIN.
Order reference and recipient
| Reference /date | ILLUSTRATION-REG12-20260905 /5 September 2026 |
|---|---|
| Recipient /address | Arun Veda /9 Model Lane, Ground, Bengaluru Urban, Karnataka 560001 |
| Temporary registration number | ILLUSTRATION-TEMP-ARUN (non-valid educational identifier) |
Temporary-registration order paragraph
The 5 September inspection and 1 September taxable inter-State invoice establish section 24(i) liability and failure to apply. Arun Veda is temporarily registered under rule 16 from this 5 September order; this is not a payment-only identification.
Prescribed person particulars 1–12
| 1. Name /legal name | Arun Veda /Arun Veda Learning Goods (fictional sole proprietor) |
|---|---|
| 2. Gender /3. Father /4. Birth date | Male /Hari Veda /15 June1982 |
| 5. Building /floor /premises /road | 9 /Ground /Model Residence /Model Lane |
| 5. Town /block /district /State /PIN | Bengaluru /Bengaluru North /Bengaluru Urban /Karnataka /560001 |
| 6. PAN if available | AAAAV0000A (fictional, not verified) |
| 7. Mobile /8. Email | EDU-ARUN-MOBILE (+91 non-routable) /arun@learning-goods.example.invalid |
| 9. Other ID | Not furnished; PAN route and inspected facts selected |
| 10. Reasons | Unregistered taxable inter-State goods business established from inspection/invoice |
| 11. Effective date | 5 September 2026:date of rule 16 order |
| 12. Registration/temporary ID | ILLUSTRATION-TEMP-ARUN; no actual GSTIN generated |
Supporting documents and proper application
| Documents | 5 September inspection record and 1 September taxable inter-State invoice; described fictional exhibits |
|---|---|
| Direction | Apply in the proper rule 8/12 manner within 90 days from 5 September:by 4 December 2026 |
| Appeal exception | Not selected; if appeal upheld liability, rule 16(3) instead uses 30 days from that appellate order |
| Corresponding authority | Copy of actual order to corresponding Centre/State authority, as prescribed |
Officer and execution
| Officer /designation | N. Prakash, Assistant Commissioner, Bengaluru (fictional; unsigned teaching role) |
|---|---|
| Jurisdiction /place | Bengaluru Central Tax /Bengaluru |
| Date /signature | 5 September 2026 /not executed; no official approval or signature simulated |
13. Optional bank details
| Total accounts reported | 0:optional entry omitted; no conclusion that the proprietor maintains no accounts |
|---|---|
| Account1 number /type /IFSC /bank /branch | All not applicable:optional bank entry not supplied |
| Additional accounts | None reported |
How this form moves the matter forward
- Select the correct statutory registration event and applicant category.
- Reconcile every applicable identity, premises, authorisation, payment and period entry against the actual evidence.
- Use the prescribed form and authenticated portal/proceeding record; this completed fictional model is unsigned and cannot be filed as an issued document.
Evidence supporting these entries
- Relevant application/order and genuine service/filing record
- Entity, premises and authorised-person evidence for the selected branch
- Date, liability and next-step reconciliation
Additional primary authority: Official CGST Act as on 11 June 2026:sections 24/25/27/29/45/51; entity and event-specific registration conditions.
Additional primary authority: April 2026 current CGST Rules, PDF pages 191–209:rules 8–26, including deferred 16A footnote 35, rule 24 closed migration period and current rule 25.
Additional primary authority: Notification 07/2025-Central Tax,23 January 2025, paragraphs 1(2)/2/5 PDF pages 1–5:expressly deferred rule 16A/REG-12 substitution; no commencement assumed.
Period and legal consequences
Rule 16 concerns a person liable to registration who failed to apply. The order date determines its effect, and subsequent verified GSTIN retains that effect. Notification 07/2025 expressly defers rule 16A and the REG-12 substitution to a separately notified date; the April 2026 consolidation still flags that deferral. This model uses the independently operative rule 16 and historical fields; it does not assume activation of the distinct payment-only Part B/TIN route or claim a commencement date.
Primary source and exact locator
Official notified form source: PDF pages 54-55; printed pages 48-49.
CGST Act and government-hosted Act and Rules compilation - Section 25; operative rule 16(1)–(5). Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The proper officer temporarily registers a person found liable but unregistered. A survey/enquiry/inspection establishes an actual unfulfilled registration liability.
Can this sample be filed or treated as an issued document?
No. It is a completed fictional teaching example. Use the notified form and the authenticated portal/proceeding record for an actual matter. The example contains no executed signature or official approval.
What must reconcile before the next step?
Relevant application/order and genuine service/filing record; Entity, premises and authorised-person evidence for the selected branch; Date, liability and next-step reconciliation.