Temporary Identification Number (TIN) Introduced Under GST: Notification No 07/2025

Описание: Link of Notification

https://egazette.gov.in/(S(iesgzso0mwcs1j2...

Key Amendments to CGST Rules, 2017 – Notification No. 07/2025
The CBIC issued Notification No. 07/2025 on 23rd January 2025, introducing amendments to CGST Rules, 2017. These changes aim to streamline compliance and address GST framework issues. Below are highlights of the changes.

Introduction of Temporary Identification Number (TIN) – Rule 16A:

A new Rule 16A has been added to the CGST Rules, 2017, enabling the issuance of a Temporary Identification Number (TIN) for individuals or entities not liable for GST registration but needing to make payments under the GST Act. The proper officer can grant TIN and issue an order in FORM GST REG-12 Part B.

Changes to Rule 19(1): Integration with FORM GST CMP-02:

Rule 19(1) has been amended to include provisions for composition taxpayers, adding “or in the intimation furnished by the composition taxpayer in FORM GST CMP-02” after “FORM GST REG-10.” This update allows composition taxpayers to easily update their registration, reflecting their choice to opt for or withdraw from the scheme.

Update to Rule 87(4): Common Portal and Rule 16A Integration:

Rule 87(4) has been modified to include Rule 16A, adding “as per Rule 16A” after “common portal.” This ensures that TIN issuance under Rule 16A integrates with the GST common portal for operational efficiency.

Effective Dates of Amendments:
The amendments will take effect upon publication in the Official Gazette, unless specified as “a date to be notified.”

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