The Government of National Capital Territory of Delhi has issued Notification No. 07/2025-State Tax dated 21st May, 2026, amending the Delhi Goods and Services Tax Rules, 2017. The notification has been issued by the Finance (Expenditure-I) Department, in exercise of the powers conferred by Section 164 of the Delhi Goods and Services Tax Act, 2017 (Act No. 03 of 2017), on the recommendations of the Council. The amendments are published in the Delhi Gazette Extraordinary, Part IV, vide SG-DL-E-01062026-273049. The notification is titled the Delhi Goods and Services Tax (Amendment) Rules, 2025 and aligns the Delhi GST Rules with corresponding amendments made in the Central Goods and Services Tax (CGST) framework.
Date of Effect:
Unless otherwise specified, the amendments come into force from the date of publication in the Official Gazette, i.e., 21st May, 2026. Certain specific provisions shall come into force from a date to be notified separately.
Key Amendments Made by the Notification:
Amendment 1 — Insertion of New Rule 16A: Grant of Temporary Identification Number (TIN)
A new Rule 16A has been inserted in the Delhi GST Rules, 2017, after Rule 16. Under Rule 16A, where a person is not liable for registration under the Delhi GST Act but is required to make any payment under the provisions of the Act, the proper officer is empowered to grant such person a Temporary Identification Number (TIN). The TIN shall be allotted through Part B of Form GST REG-12. This provision addresses the practical difficulty faced by persons — such as those making payments under reverse charge, or paying interest, penalty, or demand — who are not required to obtain regular GST registration.
Amendment 2 — Amendment to Rule 19(1): Recognition of Form GST CMP-02 for Migration from Composition Levy
Rule 19(1) of the Delhi GST Rules, 2017 has been amended to recognise details furnished by composition taxpayers in Form GST CMP-02, in addition to Form GST REG-10, as a valid basis for migration from the composition levy scheme. This amendment facilitates smoother transitional compliance for taxpayers who have submitted the required intimation through Form GST CMP-02.
Amendment 3 — Amendment to Rule 87(4): Challan Generation on Common Portal as per Rule 16A
Rule 87(4) of the Delhi GST Rules, 2017 has been amended to enable the generation of a challan on the common GST portal in accordance with newly inserted Rule 16A. This facilitates Temporary Identification Number (TIN) holders — who are not registered taxpayers — to generate a payment challan on the GST common portal and discharge their payment liability under the Act.
Amendment 4 — Substitution of Form GST REG-12: Revised Format Incorporating Temporary Registration and Temporary Identification Number
The existing Form GST REG-12 has been substituted with a revised form under Rules 16(1) and 16A. The revised Form GST REG-12 now incorporates separate formats for the following two categories:
[a] Part A — Grant of Temporary Registration/Suo Motu Registration: Contains prescribed particulars for persons liable for registration but who have not applied, including name/legal name, gender, father’s name, date of birth, address, PAN (if available), mobile number, email address, other identity proof, reason for temporary registration, effective date, registration number, bank account details (up to 10 accounts — optional), and supporting documents (seizure memo/detention memo/other). Persons granted temporary registration are directed to apply for regular registration within ninety (90) days of issuance of the order.
[b] Part B — Grant of Temporary Identification Number (TIN): Applicable to persons who are not liable for registration but are required to make a payment under the Delhi GST Act. Contains similar prescribed particulars and bank account details.
Significance of the Amendments:
The amendments are significant for the following reasons:
[i] The insertion of Rule 16A fills a procedural gap in the Delhi GST framework by providing a formal mechanism for persons who have payment obligations under the Act but are not required to obtain regular GST registration — such as non-resident persons, one-time transactors, or persons paying amounts pursuant to demand or adjudication orders.
[ii] The revised Form GST REG-12 brings clarity and standardisation by having distinct formats for temporary registration (Part A) and temporary identification number (Part B), avoiding the earlier ambiguity where a single form was used for both purposes.
[iii] The amendment to Rule 87(4) ensures the challan infrastructure on the common GST portal accommodates TIN holders, enabling seamless online payment without physical intervention.
[iv] The amendments mirror and align the Delhi GST Rules with the corresponding amendments already made to the CGST Rules, ensuring uniformity in the GST compliance framework across the Centre and States.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/06/Delhi-GST-Notification-No.-07-2025-State-Tax.pdf
