GST Notification – 7/2025:

The Central Government, under the powers conferred by the Central Goods and Services Tax Act, 2017, has amended the GST Rules through Notification No. 07/2025. The amendments include the introduction of a new rule for granting a temporary identification number (TIN) to individuals who are not liable for registration but need to make payments under the Act. The proper officer can issue this temporary number under FORM GST REG-12.

The amendment also involves changes in Rule 19, allowing composition taxpayers to furnish certain intimation in FORM GST CMP-02, and updates Rule 87 to reference the new provision in Rule 16A. Additionally, FORM GST REG-12 has been updated to include details for both temporary registration and temporary identification number, requiring businesses to apply for proper registration within 90 days of receiving the temporary registration. These changes will come into effect once notified.