Notification No. 07/2025–Central Tax dated January 23, 2025

CBIC notifies provision for the grant of Temporary Identification Numbers by Tax Officers to persons, not liable to be registered otherwise.

CBIC notifies the CGST (Amendment) Rules, 2025. The amendments include the insertion of Rule 16A, which allows proper officers to grant temporary identification numbers to individuals not liable for registration but required to make payments under the Act. Rule 87(4) is updated to reference Rule 16A. Additionally, a revised FORM GST REG-12, applicable under Rules 16(1) and 16A, replaces the existing format. These changes will take effect from a date to be notified and aim to streamline tax compliance processes

CBIC notifies amendment in Rule 19(1) of the CGST Rules, to include a reference of FORM GST CMP-02

These amendments take effect from the date of their publication in the Official Gazette unless specified otherwise. A key change in Rule 19(1) of the CGST Act, adds that, in addition to FORM GST REG-10, composition taxpayers can furnish intimation via FORM GST CMP-02.

Source : CBIC