Amendment to CGST Rules: Temporary IDs for GST Payments

On January 23, 2025, the Ministry of Finance issued Notification No. 07/2025 – Central Tax to amend the Central Goods and Services Tax (CGST) Rules, 2017. The amendments introduce new provisions for granting temporary identification numbers (TIN) to individuals or entities not required to register under the Act but obligated to make payments under it. Rule 16A is inserted to allow the proper officer to grant a temporary ID and issue an order in FORM GST REG-12. The amendment also modifies Rule 19 and Rule 87 to reflect the new changes. Furthermore, FORM GST REG-12 has been updated to include details such as personal information, reasons for temporary registration, and bank account details. The order ensures businesses can temporarily comply with the tax obligations while waiting for formal registration. The changes will come into force on a date yet to be notified.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
New Delhi

Notification No. 07/2025 – Central Tax | Dated: 23rd January, 2025

G.S.R. 72(E).— In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely: —

1. (1) These rules may be called the Central Goods and Services Tax (Amendment) Rules, 2025.

(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.

2. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), with effect from a date to be notified, after rule 16, the following rule shall be inserted, namely: –

“16A. Grant of temporary identification number. – 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.”.

3. In the said rules, with effect from a date to be notified, in rule 19, in sub-rule (1), after the words, letters and figures “FORM GST REG-10”, the words, letters and figures “or in the intimation furnished by the composition taxpayer in FORM GST CMP-02” shall be inserted.

4. In the said rules, with effect from a date to be notified, in rule 87, in the sub-rule (4), after the words “common portal”, the words, figures and letters “as per rule 16A” shall be inserted.

5 In the said rules, with effect from a date to be notified, for FORM REG-12, the following form shall be substituted, namely:–

“FORM GST REG-12
[See rule16(1), 16A]

Reference Number –

Date:

To
(Name):
(Address):
Temporary Registration Number/Temporary Identification Number

Order of Grant of Temporary Registration/Suo Moto Registration/ Temporary Identification Number

Whereas the undersigned has sufficient reason to believe that you are liable for registration under the Act, and therefore, you are hereby registered on a temporary basis. The particulars of the business as ascertained from the business premises are given as under:

PART A

13. Details of Bank Accounts (s) [Optional]

–

Note – Add more bank accounts.

(Upload of Seizure Memo /Detention Memo/ Any other supporting documents)

<< You are hereby directed to file application for proper registration within ninety days of the issue of this order>>

Signature

Place
Date:

<<Name of the Officer>>:
Designation/Jurisdiction:

Note: A copy of the order will be sent to the corresponding Central/ State Jurisdictional Authority.

PART B

Whereas the undersigned has sufficient reason to believe that you are liable to make any payment under the Act, and therefore, you are hereby granted a temporary identification number as per the following details:

12. Details of Bank Accounts (s) [Optional]

–

Note – Add more bank accounts.

[F. No. CBIC-20001/15/2024-GST]
RAUSHAN KUMAR, Under Secy.

Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i), vide number G.S.R. 610(E), dated the 19th June, 2017 and were last amended, vide number G.S.R. 626(E), dated the 8th October, 2024.