The Central Board of Indirect Taxes and Customs (CBIC) has notified the provision for grant of temporary identification numbers by tax officers to persons, not liable to be registered otherwise.
The Board has notified Central Goods and Services Tax (Amendment) Rules, 2025 to further amend Central Goods and Services Tax Rules, 2017.
The Board has inserted Rule 16A which relates to grant of temporary identification number. It states that 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.
Rule 87(4) is updated to reference Rule 16A.
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.
Read More: This CBIC Notification Will Benefit Law Breakers And Punish Law Abiders
Notification Details
Notification No. 07/2025 – Central Tax
Date: 23/01/2025
