Procedure for granting suo motu registration :
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-11 – Rule 8(1) of Registration Rules.
The registration granted under rule 8(1) shall be effective from the date of order granting registration.
Every person to whom a temporary registration has been granted under rule 8(1) shall, within ninety days from the date of the grant of such registration, submit an application for registration in the form and manner provided in rule 1 or rule 5 unless the said person has filed an appeal against the grant of temporary registration, in which case the application for registration shall be submitted within thirty days from the date of issuance of order upholding the liability to registration by the Appellate Authority – Rule 8(3) of Registration Rules.
The provisions of rule 2 and rule 3 relating to verification and issue of certificate of registration shall, mutatis mutandis, apply to an application submitted under rule 8(3).
The GSTIN assigned pursuant to verification under rule 8(4) shall be effective from the date of order granting registration under rule 8(1) – Rule 8(5) of Registration Rules.