Central Goods and Services Tax (Amendment) Rules, 2025
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- Last Updated on 26 January, 2025
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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.
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