The CBIC vide Notification No. 07/2025-Central Tax dated 23.01.2025, has amended the Central Goods and Services Tax (CGST) Rules, 2017.
This amendment introduces a significant procedural update in the Central Goods and Services Tax Rules, 2017 as under:
A. Introduction of Rule 16A – Issuance of a Temporary identification number (TIN)
A new rule Rule 16A, has been inserted for the issuance of a temporary identification number (TIN) to a person who is not liable for registration under the CGST Act, 2017, but is required to make any payment under the provisions of the Act. The proper officer has the authority to grant a temporary identification number to such a person. This will be done by issuing an order in Part B of FORM GST REG-12.
The provision will come into force from a date to be notified by the government.
Earlier, The GST Council in its 55th Council Meeting has proposed to make the necessary arrangements in this regard. This new rule would ensure proper identification and tracking of such persons when they make payments, thereby improving compliance and ensuring that necessary tax payments are captured effectively.
B. Amendment in Rule 19 – Inclusion of FORM GST CMP-02
This amendment makes a specific change to Rule 19(1) of the Central Goods and Services Tax Rules, 2017, by expanding the scope of documents or intimations considered for the amendment of GST registration.
Before Amendment: Rule 19(1) allowed for the amendment of registration based on details provided in FORM GST REG-10 (used for non-resident taxable persons applying for GST registration).
After Amendment: The rule is expanded to include details furnished by composition taxpayers in FORM GST CMP-02. This effectively means that composition taxpayers' intimations regarding opting into the Composition Scheme (via FORM GST CMP-02) can now trigger or relate to an amendment in their GST registration.
The provision will come into force from a date to be notified by the government.
C. Amendment in Rule 87 – This amendment introduces a connection between Rule 87(4) and the newly inserted Rule 16A, which pertains to the issuance of a temporary identification number (TIN) for persons not liable to GST registration but required to make a payment under the Act.
The provision is expanded to include the reference to Rule 16A, allowing persons with a temporary identification number (TIN) to also generate challans for payment via the common portal. The amendment will come into force from a date to be notified by the government.
The amendment will come into force from a date to be notified by the government.
The Notification can be accessed at https://taxo.online/wp-content/uploads/2025/01/NN-07_2025.pdf
