The Central Government has issued Notification No. 07/2025-Central Tax, amending the Central Goods and Services Tax (CGST) Rules, 2017. The changes introduce a new rule for granting temporary identification numbers to individuals not liable for registration but required to make payments under the Act.
A new form, FORM GST REG-12, has been introduced for temporary registration and temporary identification numbers. The form includes details such as name, address, and bank account information.
Other changes include amendments to rules 19 and 87 of the CGST Rules, 2017. These changes will come into effect from a date to be notified.
Business owners and professionals should review the amended rules and forms to ensure compliance with the new regulations. They should also be aware of the introduction of temporary identification numbers and the requirements for obtaining them.
For more information and specific details, refer to the official notification or consult a tax consultant before taking any action.
Official source: GST Council · Central Tax Notification — No. 07/2025-Central Tax
This is general information, not professional advice — confirm the current position for your specific case before acting.
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