Key Amendments to the Central Goods and Services Tax (CGST) Rules, 2017 – Notification No. 07/2025

On 23rd January 2025, the Central Board of Indirect Taxes and Customs (CBIC) issued Notification No. 07/2025 – Central Tax, introducing significant amendments to the CGST Rules, 2017. These updates aim to simplify compliance and address practical challenges under the GST framework. Below is an overview of the key changes introduced.

Link to Notification

Introduction of Temporary Identification Number (TIN) – Rule 16A

A new provision, Rule 16A, has been introduced in the CGST Rules, 2017. This rule facilitates the issuance of a Temporary Identification Number (TIN) to individuals or entities who are not liable for GST registration but need to make payments under the GST Act.

• The proper officer is empowered to issue the temporary identification number.
• An order for the same will be issued in Part B of FORM GST REG-12, ensuring compliance for non-registered entities.

Amendments to Rule 19(1): Integration with FORM GST CMP-02

Rule 19(1) has been updated to accommodate provisions for composition taxpayers:

• The words “FORM GST REG-10” are now followed by “or in the intimation furnished by the composition taxpayer in FORM GST CMP-02.”
• This modification enables composition taxpayers to seamlessly update their registration details to reflect their choice to opt for or exit the composition scheme.

Update to Rule 87(4): Integration with Common Portal and Rule 16A

Rule 87(4) has been amended to integrate the provisions of Rule 16A:

• After the words “common portal,” the amendment adds “as per Rule 16A.”
• This ensures that the functionality for issuing Temporary Identification Numbers (TIN) is incorporated into the GST common portal, enhancing operational efficiency and simplifying the process.

Effective Dates of Amendments

• All amendments will take effect from the date of their publication in the Official Gazette unless specified otherwise as “a date to be notified.”

Summary of Amendments in Tabular Format

Rule	Amendment
Rule 16A	Introduced provisions for issuing a Temporary Identification Number (TIN) for non-registered persons making GST payments.
Rule 19(1)	Integrated the composition taxpayer’s intimation in FORM GST CMP-02 into the registration process.
Rule 87(4)	Incorporated the provisions of Rule 16A into the GST common portal for smoother operations.