Sou Moto Registration

what is sou moto can any one explain about in short
Replies (2)
Quick Summary
Suo Moto registration is a process where tax officials can automatically register eligible taxpayers who have failed to register themselves under GST. This facility is available to enforcement wings of tax departments. Once registered, these taxpayers receive a temporary ID, can file GST returns, and are required to deposit any collected taxes.

Registration by Forced of eligible taxpayer


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
Sou moto tax payer have user id and right to filed gst returns

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register