The Finance Department, Govt. of Rajasthan on February 06, 2025, issued the Rajasthan Goods and Services Tax (Amendment) Rules, 2025, to further amend the Rajasthan Goods and Services Tax Rules, 2017.
The following has been stated namely: -
• These rules shall come into force from January 23, 2025.
• After rule 16, a new rule shall be inserted, namely:- "(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 rule 19, in sub-rule (1) after the words, letters, and figures "FORM GST REG-1 0", the following shall be inserted, namely:- "or in the intimation furnished by the composition taxpayer in FORM GST C:MP-02".
• In rule 87, in the sub-rule (4), after the words "common portal", ", the following shall be inserted, namely:- "as per rule 16A".
The detailed notification is attached below.
[Notification no. - F. 12(5)FD/Tax/2025-1 19]
