Central Goods and Services Tax (Amendment) Rules, 2025

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  • Last Updated on 26 January, 2025

CGST Rules

Notification No. 07/2025- Central Tax dated January 23rd, 2025

The CBIC has issued Central Goods and Services Tax (Amendment) Rules, 2025 to introduce new Rule 16A and changes in FORM GST REG-12 for grant of temporary identification number to person who is not liable to registration but is required to make any payment under the provisions of the GST Act.

The proper officer may grant a temporary identification number to the said person and issue an order in Part B of FORM GST REG-12. These changes would be effective from a date which shall be notified later.

Click Here To Read The Full Notification

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied