The CBIC has issued Notification No. 07/2025–Central Tax, dated January 23, 2025, announcing key amendments to the GST Rules. Here’s a quick summary of the updates:
New Provision Introduced: Rule 16A empowers proper officers to grant Temporary Identification Numbers (TIN) to individuals not liable for GST registration but required to make payments under the Act.
Reference Update: Rule 87(4) is amended to incorporate the provisions of Rule 16A.
Revised Form GST REG-12: A new version of FORM GST REG-12 is now applicable for cases under Rules 16(1) and 16A, replacing the earlier format.
Effective Date: The changes will come into effect from a date to be notified by the CBIC.
This initiative simplifies tax compliance and ensures smoother processes for non-registered individuals.
Click Here for Official Notification
