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