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Central Goods and Services Tax (Amendment) Rules, 2025

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..... 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 i .....

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..... 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 - .....

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..... lock/ 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 Account .....

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..... 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/ Stree .....

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