GST Compliance – Search Taxpayer (Temporary ID)

Search Taxpayers Using Temporary ID

Edition: September 2025
Disclaimer: This manual is for compliance facilitation. It does not substitute statutory provisions, notifications, or circulars. Taxpayers must verify with the CGST/SGST Acts, Rules, and GSTN updates.

✍️ Preface

The GST Portal provides a Search by Temporary ID facility to verify details of unregistered persons who have generated Temporary IDs for Advance Ruling, Refund, or Registration-related purposes. This ensures transparency and allows officers, suppliers, and recipients to verify such temporary credentials.

This manual consolidates the law basis, search process (pre-login & post-login), resend facility, FAQs with statutory basis, and a compliance checklist.

📑 Table of Contents

1. Law Basis for Temporary ID

2. Who Uses Temporary ID?

3. Step-by-Step Search Process

4. Resend Temporary GSTIN Login Details

5. FAQs (with Basis)

6. Compliance Checklist (Fillable Format)

⚖️ 1. Law Basis for Temporary ID

• Section 25, CGST Act, 2017 – Registration of persons including temporary cases.

• Rule 19 & Rule 24, CGST Rules, 2017 – Provisional and temporary registration.

• GSTN Guidelines – Provide for generation and search of Temporary IDs for unregistered persons.

👥 2. Who Uses Temporary ID?

• Unregistered persons for:

  • Advance Ruling applications.

  • Refund claims.

  • Special registration situations.

🛠️ 3. Step-by-Step Search Process

Pre-Login Search:

1. Go to www.gst.gov.in.

2. Click Search Taxpayer > Search Temporary ID.

3. Enter either:

   • Temporary ID, or

   • State + Mobile Number.

4. Enter Captcha → Click SEARCH.

5. Temporary ID details displayed.

Post-Login Search:

1. Login with valid credentials.

2. Click Search Taxpayer > Search Temporary ID.

3. Enter Temporary ID or State + Mobile Number.

4. Enter Captcha → Click SEARCH.

5. Details displayed → Click Click here for more details.

📌 4. Resend Temporary GSTIN Login Details

• On the Temporary Registration Taxpayer Details page, click RESEND SMS/EMAIL.

• Temporary GSTIN login details will be resent to the registered mobile number & email ID.

❓ 5. FAQs (with Basis)

Q1. Can I search Temporary ID without login?
Yes, available both pre-login and post-login. (FAQ 1)

Q2. What details are needed for search?
Either Temporary ID or State + Mobile Number. (FAQ 2)

Q3. Can I resend login details linked with Temporary ID?
Yes, via RESEND SMS/EMAIL button. (FAQ 3)

Q4. Temporary ID generation is available for which cases?
Registration, Advance Ruling, Refund. (FAQ 4)

✅ 6. Compliance Checklist (Fillable Format)