## Section 25(8) read with Rule 16 — Suo-Motu Registration

### Trigger

During any survey, enquiry, inspection, search or other proceedings, if the Proper Officer (PO) finds that a person liable for registration has failed to apply, the PO may:

Register such person on a temporary basis, and
Issue an order in the prescribed form.

### Action by the Person Registered Suo-Motu

The person shall either:

1. Submit application for registration in the prescribed form within 90 days from date of grant of temporary registration, OR

2. File an appeal against the temporary registration.

### If Appeal is Filed and Liability is Upheld

The person must apply for registration within 30 days from the date of the appellate order upholding liability.

### Other Provisions

Rules 9 and 10 apply mutatis mutandis to such application.
The GSTIN granted shall be effective from the date of the order of the PO granting temporary registration (not from the date of the regular application).

Worked example

### Example 1

Example: During a survey on 10th August, the PO finds that Mr. K should have registered by 1st June but did not. PO grants temporary registration on 10th August. Mr. K must either apply for regular registration by 8th November (within 90 days) or appeal. His GSTIN, once regularised, is effective from 10th August.

### Example 2

Example: Mr. L is granted suo-motu registration but appeals. The Appellate Authority upholds his liability on 1st December. Mr. L must apply for registration by 31st December (within 30 days).

⚠️ Common exam mistakes

Believing the effective date of GSTIN is the date of regular application — it is the date of the PO's temporary registration order.
Confusing the two timelines: 90 days to apply after temporary registration vs 30 days after appellate order upholding liability.
Missing that the person has TWO options — apply or appeal.

Bare-Act text Section 25(8) of CGST Act, 2017 read with Rule 16 of CGST Rules · CGST Act, 2017 / CGST Rules, 2017 · click to expand

Section 25(8): Where a person who is liable to be registered under this Act fails to obtain registration, the proper officer may, without prejudice to any action which may be taken under this Act or under any other law for the time being in force, proceed to register such person in such manner as may be prescribed.

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Section 25(8) — Suo-Motu Registration by Proper Officer

Worked example

⚠️ Common exam mistakes