Can department suo-moto register any person under GST? If yes, under what circumstances.

Answer: Yes, if during the course of any search, survey, inspection, enquiry or any other proceedings under the Act, the proper officer finds that the person liable for registration has not registered himself. He would, using the powers granted under Section 23(6) of Revised Model GST law (similar to section 19(5) of old model GST Law) , register such person suo-moto and allot a temporary registration to such person.

Relevant Extract of Section 23(6) of Revised Model GST Law

(6) 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 that is, or may be taken under this Act, or under any other law for the time being in force, proceed to register such person in the manner as may be prescribed.

Relevant Extract of Section 19(5) of  Model GST Law

(5) 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 that is, or may be taken under this Act, or under any other law for the time being in force, proceed to register such person in the manner as may be prescribed.