Background:
The GST Council’s 55th meeting was held in Jaisalmer, Rajasthan, on December 21, 2024, under the chairpersonship of the Union Finance & Corporate Affairs Minister, Smt. Nirmala Sitharaman.
The GST Council recommends amendment in sub-rule (1) of Rule 19 of the CGST Rules, 2017 to include reference to FORM GST CMP-02 in the said rule to allow the taxpayers to modify their “category of registered person” in Table 5 of FORM GST CMP-02 through FORM GST REG-14.
Now:
The CBIC vide Notification No. 07/2025–Central Tax dated January 23, 2025, notifies the Central Goods and Services Tax (Amendment) Rules, 2025.
These amendments take effect from the date of their publication in the Official Gazette unless specified otherwise. A key change in Rule 19(1) of the CGST Act, adds that, in addition to FORM GST REG-10, composition taxpayers can furnish intimation via FORM GST CMP-02.
“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) 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.
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.”
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/01/CBIC-N.No_.-07_2025-–-CENTRAL-TAX.pdf
