Notification No. 07/2025
Date: January 23, 2025
Subject: Amendment of the Central Goods and Services Tax Rules, 2017 to introduce provisions relating to temporary identification number.
Description:
A new rule 16A is inserted to provide for grant of temporary identification number to persons required to make payment without registration.
Amendments are made in rules 19 and 87 to align with the new temporary identification mechanism.
FORM GST REG-12 is substituted to incorporate provisions for temporary registration and temporary identification number.
Effective Date of Notification:
23 January 2025