Key Amendments to the Central Goods and Services Tax (CGST) Rules, 2017 – Notification No. 07/2025
The Central Board of Indirect Taxes and Customs (CBIC) issued Notification No. 07/2025 – Central Tax on 23rd January 2025, introducing several amendments to the CGST Rules, 2017. These amendments aim to streamline compliance and address practical issues under the GST framework. Below are the detailed highlights of the changes introduced.
Link of Notification
Introduction of Temporary Identification Number (TIN) – Rule 16A:
A new rule, Rule 16A, has been added to the CGST Rules, 2017.This rule facilitates the issuance of a Temporary Identification Number (TIN) to individuals or entities who are not liable for GST registration but are required to make any payment under the provisions of the GST Act.The proper officer can grant the temporary identification number and issue an order in Part B of FORM GST REG-12.
Changes to Rule 19(1): Integration with FORM GST CMP-02:
- Rule 19(1) has been amended to incorporate provisions for composition taxpayers.After the words “FORM GST REG-10,” the rule now includes “or in the intimation furnished by the composition taxpayer in FORM GST CMP-02.”This ensures that composition taxpayers can seamlessly update their registration information, reflecting their decision to opt for or withdraw from the composition scheme.
Update to Rule 87(4): Common Portal and Rule 16A Integration:
- Rule 87(4) has been amended to reflect the addition of Rule 16A.
- After the words “common portal,” the amendment inserts “as per Rule 16A.”
- This ensures that the functionality of issuing Temporary Identification Numbers (TIN) under Rule 16A is integrated with the GST common portal for smooth operational efficiency.
Effective Dates of Amendments
- The amendments shall come into force on the date of their publication in the Official Gazette, except where specified as “a date to be notified.”
Summary of Amendments in Tabular Format
| Rule | Amendment |
|---|---|
| Rule 16A | Introduced to allow issuance of a Temporary Identification Number (TIN) for non-registered persons making payments. |
| Rule 19(1) | Integration of composition taxpayers’ intimation in FORM GST CMP-02 into registration processes. |
| Rule 87(4) | Integration of Rule 16A provisions into the GST common portal. |
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