Grant of temporary identification number for person not liable to registration under GST

Grant of temporary identification number for person not liable to registration under GST Act but is required to make any payment under GST Act – CGST Amendment

GOVERNMENT OF INDIA 
MINISTRY OF FINANCE 
(DEPARTMENT OF REVENUE) 
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS 

Notification  No. 07/2025 – Central Tax 

New Delhi, the 23rd January, 2025

G.S.R… (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

……………………………………………………………………………………………….

……………………………………………………………………………………………….

(Raushan Kumar) 
Under Secretary to Government of India

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.

Download Notification  No. 07/2025 – Central Tax >>

• Object of assessment proceedings is not to find empirically correct solution on every fact issue – HC
• Penalty u/s 270A deleted as assessee filed revised computation during scrutiny
• Penalty u/s 271B for unfilled column 40 in Tax Audit Report Form 3CD deleted by ITAT
• Merely ex-parte rectifying computation without amending assessment order not make it nullity- ITAT
• Once assessee discharges primary onus, it shifts to AO to bring evidence to contrary – ITAT