Central Goods and Services Tax (Amendment) Rules, 2025 - 07/2025 - Central GST (CGST)

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. 72(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 [See rule16(1), 16A] Reference Number Date : To (Name): (Address): Temporary Registration Number/Temporary Identification Number Order of Grant of Temporary Registration/Suo Moto Registration/ Temporary Identification Number Whereas the undersigned has sufficient reason to believe that you are liable for registration under the Act, and therefore, you are hereby registered on a temporary basis. The particulars of the business as ascertained from the business premises are given as under: PART A Details of person to whom temporary registration granted 1. Name and Legal Name, if applicable 2. Gender Male/Female/Other 3. Father s Name 4. Date of Birth DD/MM/YYYY 5. Address of the Person Building No./Flat No. Floor No. Name of Premises/ Building Road/ Street Town/City/Locality/Village Block/ Taluka District State PIN Code 6. Permanent available Account Number of the person, if 7. Mobile No. 8. Email Address 9. Other ID, if any (Voter ID No./ Passport No./ Driving License No./ Aadhaar No./Other) 10. Reasons for temporary registration 11. Effective date of registration/ temporary ID 12. Registration No. /Temporary ID 13. Details of Bank Accounts (s) [Optional] Total number of Bank Accounts maintained by the applicant (Upto 10 Bank Accounts to be reported) Details of Bank Account 1 Account Number Type of Account IFSC Bank Name Branch Address To be auto-populated (Edit mode) Note Add more bank accounts. (Upload of Seizure Memo /Detention Memo/ Any other supporting documents) You are hereby directed to file application for proper registration within ninety days of the issue of this order Signature Place Name of the Officer : Date: Designation/Jurisdiction: Note : A copy of the order will be sent to the corresponding Central/ State Jurisdictional Authority. PART B Whereas the undersigned has sufficient reason to believe that you are liable to make any payment under the Act, and therefore, you are hereby granted a temporary identification number as per the following details: Details of person to whom temporary identification number has been granted 1. Name and Legal Name, if applicable 2. Gender Male/Female/Other 3. Father s Name 4. Date of Birth DD/MM/YYYY 5. Address of the Person Building No./ Flat No. Floor No. Name of Premises/ Building Road/ Street Town/City/Locality/Village Block/ Taluka District State PIN Code 6. Permanent Account Number of the person, if available 7. Mobile No. 8. Email Address 9. Other ID, if any (Voter ID No./ Passport No./ Driving License No./ Aadhaar No./Other) 10. Effective date of temporary ID 11. Temporary ID 12. Details of Bank Accounts (s) [Optional] Total number of Bank Accounts maintained by the applicant (Upto 10 Bank Accounts to be reported) Details of Bank Account Account Number Type of Account IFSC Bank Name Branch Address To be auto-populated (Edit mode) Note Add more bank accounts. Signature Place Name of the Officer : Date: Designation/Jurisdiction: Note: A copy of the order will be sent to the corresponding Central/ State Jurisdictional Authority. . [F. No. CBIC-20001/15/2024-GST] RAUSHAN KUMAR, Under Secy. 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.