The Ministry of Finance (MoF) on January 23, 2025, issued the Central Goods and Services Tax (Amendment) Rules, 2025 to further amend the Central Goods and Services Tax Rules, 2017.
The following amendments have been stated:
• After rule 16, the rule 16A has been inserted, with effect from a date to be notified:
“16A. Grant of temporary identification number. - Where a person is not liable to registration under the Act but is required to make any payment under the provisions of the Act, the proper officer may grant the said person a temporary identification number and issue an order in Part B of FORM GST REG-12.”.
• In the said rules, with effect from a date to be notified, in rule 19, in sub-rule (1), after the words, letters and figures “FORM GST REG-10”, the words, letters and figures “or in the intimation furnished by the composition taxpayer in FORM GST CMP-02” has been inserted.
• In the said rules, with effect from a date to be notified, in rule 87, in the sub-rule (4), after the words “common portal”, the words, figures and letters “as per rule 16A” has been inserted.
• In the said rules, with effect from the date to be notified, FORM REG-12 has been substituted.
[Notification No. 07/2025 – Central Tax]
