CGST (Amendment) Rules, 2025 – Temporary Identification Number & Form Updates

Notification No.: 07/2025 – Central Tax
Date of Notification: 23rd January 2025

Relevant Sections and Rules:

• Central GST Act, 2017:
  • Section 164 – Power of Government to make rules
• CGST Rules, 2017 (Amended):
  • New Rule 16A inserted – Grant of temporary identification number
  • Rule 19(1) amended – Inclusion of FORM GST CMP-02 in cancellation process
  • Rule 87(4) amended – Reference to payments made using temporary identification number
  • FORM GST REG-12 substituted – New format covering temporary registration and temporary identification

Summary of Notification:

1. Grant of Temporary Identification Number (Rule 16A):
   • A new provision allows the proper officer to issue a temporary identification number (TIN) to a person who is not liable for registration but is required to make payment under GST.
   • This facilitates compliance for persons outside the mandatory registration framework but who need to discharge liabilities under the Act.
2. Amendment in Rule 19(1):
   • Now covers intimation filed by composition taxpayers in FORM GST CMP-02 along with REG-10 for cancellation of registration.
3. Amendment in Rule 87(4):
   • Payment through the common portal has been aligned to include payments made using temporary identification numbers under Rule 16A.
4. Substitution of FORM GST REG-12:
   • A completely revised REG-12 format has been introduced, covering:
     • Grant of temporary registration,
     • Suo moto registration, and
     • Grant of temporary identification numbers.
   • Details required include PAN, Aadhaar/alternate ID, bank account details, and effective date.
5. This amendment introduces a more flexible compliance mechanism, particularly for unregistered persons who need to pay GST (e.g., in seizure/detention cases or ad hoc transactions).

Source: Notification No.: 07/2025 – Central Tax