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 Council recommends inserting new Rule 16A in the CGST Rules, 2017 to provide for a separate provision for the generation of temporary identification numbers for persons, who are not liable to be registered under the CGST Act, 2017 but are required to make any payment as per Rule 87(4) of the CGST Rules, 2017.
Further, the Council recommends amending Rule 87(4) of the CGST Rules, 2017, incorporating a reference to the new Rule and consequential modification of FORM GST REG-12.
Now:
The CBIC vide Notification No. 07/2025–Central Tax dated January 23, 2025, notifies the Central Goods and Services Tax (Amendment) Rules, 2025. The amendments include the insertion of Rule 16A, which allows proper officers to grant temporary identification numbers to individuals not liable for registration but required to make payments under the Act. Rule 87(4) is updated to reference Rule 16A. Additionally, a revised FORM GST REG-12, applicable under Rules 16(1) and 16A, replaces the existing format. These changes will take effect from a date to be notified and aim to streamline tax compliance processes.
“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 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.”.
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.
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]”
The Notification along with the Forms can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/01/CBIC-N.No_.-07_2025-–-CENTRAL-TAX.pdf
