Where a person who is liable to be registered under GST fails to obtain registration, Tax Officials working in enforcement wings of their respective State/Central Tax Department can initiate the process of generation and allotment of Temporary ID through the Suo Moto registration facility available to them in Back Office GST Portal.

The Tax Officials in the role of Registration Enforcement can initiate the Suo Moto registration to deposit the amount collected from unregistered persons especially during enforcement proceedings.

How will the Tax Official initiate Suo Moto Registration?

Tax Officials in the role of Registration Enforcement can generate a Temporary ID in following two ways:

1. Access the Tax Official’s Interface of the GST Portal and fill the details of the unregistered person. This will generate a Temporary ID and complete the Suo Moto Registration of the unregistered person.
2. Use Mobile Phone to initiate Suo Moto Registration. This method is used in case of Enforcement activities carried from outside office like check posts or borders.
   1. Send SMS from the registered mobile phone number of the Tax Officials in the role of Registration Enforcement to generate the Temp ID.
   2. And then access the Tax Official’s Interface of the GST Portal and fill the details of the unregistered person for the Temp ID that was generated. This will complete the Suo Moto Registration of the unregistered person.

What is the structure of Temporary ID?

The structure of Temporary ID is 15 characters. A sample Temporary ID is 22 17 12345678 TMP, where

• First 2 digits indicate State Code
• Next 2 digits indicate YY
• Next 8 digits include serial number starting from 1 each financial year
• Last 3 digits include alphabets TMP

Will I get any Registration Certificate for temporary registration?

No. Registration Certificate is NOT generated for temporary registration. Only a Temporary ID is issued to you until you apply for registration within the specified period.

How will taxpayer be intimated of Temporary ID & Password after Suo Moto Registration?

The unregistered person will be intimated of Temporary ID and Password by SMS and e-mail message if the e-mail address was provided by the unregistered person. The same can be used by the taxpayer to log in to the GST Portal and they will have access to limited functionalities like payment, notices, orders, registration etc.

How is the tax deposited in Suo Moto Registration?

Tax can be deposited in following two ways:

The unregistered person after receiving the Temporary ID, requests the Tax Official in the role of Registration Enforcement to collect cash and deposit Cash. In such as case:

1. The unregistered person handovers cash to the Tax Official in the role of the Registration Enforcement.
2. The Tax Official in the role of Registration Enforcement logs into the Tax Official Interface of the GST Portal and completes the Suo Moto Registration.
3. The Tax Official in the role of Registration Enforcement, generates a Challan and selects the payment mode as Over The Counter (Cash, Cheque/ DD) and selects the Bank in which the State Tax Office has the Bank account.
4. The Tax Official in the role of the Registration Enforcement collects the cash from the unregistered person.
5. The Tax Official in the role of the Registration Enforcement deposits the cash in the select Bank for the Challan generated. The cash collected is reflected in The Electronic Cash Ledger of the taxpayer who has been issued the Temporary ID.

The detailed unregistered person after receiving the Temporary ID makes a payment. In such as case:

1. The unregistered person after receiving Temporary ID logs into the GST Portal.
2. The taxpayer who has been issued Temporary ID generates challan and makes a payment in any of the available online or offline payment modes. The cash collected is reflected in The Electronic Cash Ledger of the taxpayer who has been issued the Temporary ID.

Documents Required for Suo Moto Registration:-