The Government of Arunachal Pradesh on January 16, 2026, issued the Arunachal Pradesh Goods and Services Tax (Amendment) Rules, 2025 further to amend the Arunachal Pradesh Goods and Services Tax Rules, 2017.
The following amendments have been stated:
• After rule 16, the following 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 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” shall be 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” shall be inserted.
[Notification No. 07/2025 - State Tax]
