Notification no. 07/2025 – Central Tax dated 23.01.2025

Central Board of Indirect Taxes and Customs (CBIC) issued Notification no. 07/2025 – Central Tax dated 23.01.2025 whereby the Central Goods and Services Tax Rules, 2017, is amended to insert new rule 16A. As per the new rule the proper officer may grant a person a temporary identification number who is not liable to registration under the Act but is required to make any payment under the provisions of the Act.

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.”.

Further, in 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.