Notification No: 07/2025 – Central Tax dated 23-01-2025 – Download pdf

Central Tax Notification to amend CGST Rules, Central Goods and Services Tax (Amendment) Rules, 2025

Summary:

🔹 New Rule 16A – Temporary Identification Number (TIN) for unregistered persons required to make GST payments.
🔹 Updated Rule 19(1) – Includes FORM GST CMP-02 for composition taxpayers.
🔹 Amended Rule 87(4) – Allows GST payments using TIN.
🔹 Revised FORM GST REG-12 – Covers temporary registration & TIN issuance with PAN, Aadhaar, and bank details.
🔹 Effective date – To be notified separately.

Full Content of the Notification

G.S.R… (E). –In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely: —

1. (1) These rules may be called the Central Goods and Services Tax (Amendment) Rules, 2025.

(2) Save as Otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.

2. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), with effect from a date to be notified, 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“.

3. 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.

4. 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.

5. In the said rules, with effect from a date to be notified, for FORM REG -12, the following form shall be substituted, namely:-

“FORM GST REG-12

[See rule16(1), 16A]

Reference Number –

Date:

To

(Name):

(Address):

Temporary Registration Number/Temporary Identification Number

Order of Grant of Temporary Registration/Suo Moto Registration/ Temporary Identification Number

Whereas the undersigned has sufficient reason to believe that you are liable for registration under the Act, and therefore, you are hereby registered on a temporary basis. The particulars of the business as ascertained from the business premises are given as under:

PART A

13. Details of Bank Accounts (s) [Optional]

Details of Bank Account 1

Note – Add more bank accounts.

PART B

Whereas the undersigned has sufficient reason to believe that you are liable to make any payment under the Act, and therefore, you are hereby granted a temporary identification number as per the following details:

12. Details of Bank Accounts (s) [Optional]

Details of Bank Account

Note – Add more bank accounts.