Important Keywords: Notification No. 11/2025 – Central Tax, CGST Second Amendment Rules 2025, Rule 164 GST, Section 128A, GST refund denial, GST appeal withdrawal, Finodha GST support,
Words: 1161; Read time: 6 minutes.
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[No. CBIC-20016/12/2025-GST] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
New Delhi, the 27th March, 2025.
Notification No. 11/2025 – Central Tax: Seeks to notify Central Goods and Services Tax (Second Amendment) Rules 2025
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
G.S.R… (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) These rules may be called the Central Goods and Services Tax (Second Amendment) Rules, 2025.
(2) They shall come into force on the date of their publication in the Official Gazette.
In the Central Goods and Services Tax Rules, 2017,–
in rule 164, –
in sub-rule (4), after the words “after payment of the full amount of tax”, the words “related to period mentioned in the said sub-section and” shall be inserted.
after sub-rule (4), the following Explanation shall be inserted, namely: –
“Explanation, – No refund shall be available for any tax, interest, and penalty, which has already been discharged for the entire period, prior to the commencement of the Central Goods and Services Tax (Second Amendment) Rules, 2025, in cases where a notice or statement or order mentioned in sub-section (1) of section 128A, includes a demand of tax, partially for the period mentioned in the said sub-section and partially for a period other than mentioned in the said sub-section.”.
in rule 164, in sub-rule 7, after the first proviso, the following proviso shall be inserted, namely: – “Provided further that where the notice or statement or order mentioned in sub-section(1) of section 128A of the Act includes demand of tax, partially for the period mentioned in the said sub-
section and partially for the period other than that mentioned in the said sub-section, the applicant instead of withdrawing the appeal, shall intimate the appellate authority or Appellate Tribunal that he does not wish to pursue the appeal for the period mentioned in the said sub-section and the relevant authority shall, after taking note of the said request, pass such order for the period other than that mentioned in the said sub-section, as he thinks just and proper.
Explanation,– For the removal of doubt, it is clarified that the appeal application shall be deemed to have been withdrawn to the extent of the said intimation for the period from the 1st July, 2017 to the 31st March, 2020 or part thereof, for the purpose of sub-clause (3) of section 128A.”
(Raushan Kumar) Under Secretary to the Government of India.
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 was last amended, vide number G.S.R. 72(E), dated the 23rd January, 2025.
Frequently Asked Questions (FAQs)
Q1: What is Notification No. 11/2025 – Central Tax about?
Answer: This notification implements the Central Goods and Services Tax (Second Amendment) Rules, 2025, amending Rule 164 of CGST Rules, 2017. The amendments refine the procedure around refund eligibility and withdrawal of appeals in matters involving Section 128A. —
Q2: When did these amended rules come into effect?
Answer: The rules came into force on the date of publication in the Official Gazette, i.e., 27 March 2025. —
Q3: What does the newly inserted explanation in Rule 164(4) mean?
Answer: It clarifies that no refund shall be allowed for tax, interest, or penalty already discharged for the entire period, even if the tax demand partially overlaps with the Section 128A period. This applies when demand spans both covered (1 July 2017 to 31 March 2020) and non-covered periods. —
Q4: What change has been introduced to Rule 164(7)?
Answer: A new proviso allows a taxpayer to continue the appeal for the portion of tax demand outside the Section 128A period, even if they forego relief under Section 128A for the covered period. The authority will treat the appeal as withdrawn only for the covered period. —
Q5: What is Section 128A of the CGST Act?
Answer: Section 128A provides conditional waiver of interest, penalty, or late fees for specified periods (1 July 2017 to 31 March 2020). This provision was introduced to resolve old disputes and promote ease of doing business. 📌 Learn more: https://finodha.in/gst-compliance/ —
Q6: Why does this clarification matter to taxpayers?
Answer: Without this clarification, taxpayers might lose relief or refund eligibility due to overlapping tax demands. The rule amendment ensures clarity in handling partially overlapping periods in notices or orders. —
Q7: Does the taxpayer need to withdraw the entire appeal to avail benefit?
Answer: No❌. With the updated Rule 164(7), the taxpayer can keep pursuing the appeal for the period outside Section 128A while waiving it for the covered period. —
Q8: Can taxpayers still apply for a refund if they already paid under protest?
Answer: No🚫. The Explanation under Rule 164(4) clearly states that no refund shall be granted for payments already made for the entire period, even if part of the demand falls within Section 128A’s timeframe. —
Q9: Is this amendment applicable retrospectively?
Answer: No, it applies from the date of notification (27 March 2025) and covers cases pending under appeal or litigation as on that date. —
Q10: How can Finodha assist taxpayers impacted by this amendment?
Notification No. 11/2025 – Central Tax strengthens procedural fairness for partially overlapping tax demands. It enables partial appeal withdrawal while denying refunds for settled periods—boosting clarity and reducing litigation confusion.
Important Keywords: Notification No. 10/2025 – Central Tax, GST Zone Update 2025, CGST Jurisdiction, Revised GST Commissionerate Areas, GST Tamil Nadu, GST Rajasthan, Finodha GST Experts,
Words: 1161; Read time: 6 minutes.
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Government of India Ministry of Finance (Department of Revenue) (Central Board of Indirect Taxes and Customs)
New Delhi, the 13th March, 2025
Notification No. 10/2025 – Central Tax: Seeks to amend notification No. 02/2017-Central Tax.
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
G.S.R…..(E).– In exercise of the powers conferred by section 3 read with section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 02/2017-Central Tax, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 609(E), dated the 19th June, 2017, namely: –
In the said notification, in Table, –
for serial number 7 and the entries relating thereto, the following shall be substituted, namely: –
“7.
Alwar
Districts of Alwar, Khairthal-Tijara, Kotputli-Behror, Bharatpur, Deeg, Dholpur, Dausa, Karauli, Sawaimadhopur, Sikar and Jhunjhunu in the state of Rajasthan.”;
for serial number 23, and the entries relating thereto, the following shall be substituted, namely:-
“23.
Chennai Outer
Districts of Viluppuram, Kallakurichi, Thiruvannamalai, Vellore, Tirupathur, Ranipet, Tiruvallur, Kanchipuram, Chengalpattu and areas covered under Pallavaram Cantonment Board excluding Chennai Corporation Zone Nos. I to XV (from Ward No. 1 to 200 in existence as on 01.04.2017) and St. Thomas Mount Cantonment Board in the State of Tamil Nadu”;
for serial number 49 and the entries relating thereto, the following shall be substituted, namely: –
“49.
Jaipur
Districts of Jaipur, Ajmer, Beawer and Tonk in the state of Rajasthan.”;
for serial number 53 and the entries relating thereto, the following shall be substituted, namely: –
“53.
Jodhpur
Districts of Jodhpur, Phalodi, Nagaur, Didwana-Kuchaman, Pali, Sirohi, Jalore, Barmer, Balotra, Jaisalmer, Bikaner, Churu, Ganganagar and Hanumangarh in the state of Rajasthan.”;
for serial number 63, and the entries relating thereto, the following shall be substituted, namely:-
“63.
Madurai
Districts of Madurai, Ramanathapuram, Sivagangai, Virudhunagar, Tuticorin, Tirunelveli, Tenkasi, Kanyakumari, Theni, Dindigul (except D. Gudalur Village of Palayam Firka of Vedasandur Taluk) in the State of Tamil Nadu. The territorial waters and the seabed and sub soil underlying such waters from where the nearest point of the appropriate baseline is located in the state of Tamil Nadu and the Union territory of Puducherry.”;
for serial number 100 and the entries relating thereto, the following shall be substituted, namely:-
“100.
Tiruchirapalli
Districts of Tiruchirappalli, Perambalur, Ariyalur, Karur, Pudukottai, Thanjavur, Thiruvarur, Nagapattinam, Mayiladuthurai, Cuddalore, and D. Gudalur village of Palayam Firka of Vedasandur Taluk of Dindigul District in the State of Tamil Nadu.”;
for serial number 102 and the entries relating thereto, the following shall be substituted, namely:-
“102.
Udaipur
Districts of Udaipur, Salumbar, Rajsamand, Bhilwara, Chittorgarh, Pratapgarh, Dungarpur, Banswara, Bundi, Baran, Kota and Jhalawar in the state of Rajasthan.”;
[F. No. CBIC-20016/8/2025-GST]
(Raushan Kumar) Under Secretary to the Government of India.
Note: – The principal notification No. 02/2017-Central Tax, was published in the Gazette of India, Extraordinary, vide number G.S.R. 609(E), dated the 19th June, 2017 and was last amended by notification No. 27/2024-Central Tax, published in the Gazette of India, Extraordinary, vide number G.S.R. 729(E), dated the 25th November 2024.
Frequently Asked Questions (FAQs)
Q1: What is the purpose of Notification No. 10/2025 – Central Tax?
Answer: This notification amends Notification No. 02/2017–Central Tax to revise jurisdictional Commissionerate’s across Rajasthan and Tamil Nadu. It updates tax administration boundaries to reflect new district formations and administrative units. —
Q2: What powers enable the issuance of this notification?
Answer: The notification is issued under Section 3 read with Section 5 of the CGST Act, 2017, and Section 3 of the IGST Act, 2017. These empower the Central Government to assign tax jurisdiction through official notifications. —
Q3: Which Commissionerate zones have been modified in this notification?
Q4: What are the updated districts under the Alwar zone?
Answer: As per the revised entry: • Alwar • Khairthal-Tijara • Kotputli-Behror • Bharatpur • Deeg • Dholpur • Dausa • Karauli • Sawaimadhopur • Sikar • Jhunjhunu These are all part of Rajasthan’s updated tax jurisdiction under Alwar. —
Q5: What does the new definition of Chennai Outer include?
Answer: It now includes: • Viluppuram • Kallakurichi • Thiruvannamalai • Vellore • Tirupathur • Ranipet • Tiruvallur • Kanchipuram • Chengalpattu 🚫 Excludes Chennai Corporation Zones I–XV and St. Thomas Mount Cantonment Board —
Q6: What districts are now covered under Jaipur jurisdiction?
Answer: The revised Jaipur zone includes: ✔️ Jaipur ✔️ Ajmer ✔️ Beawer ✔️ Tonk (All in Rajasthan) —
Q7: What are the revised areas under Jodhpur’s jurisdiction?
Answer: The new definition adds several western and northern Rajasthan districts: 📌 Jodhpur, Phalodi, Nagaur, Didwana-Kuchaman, Pali, Sirohi, Jalore, Barmer, Balotra, Jaisalmer, Bikaner, Churu, Ganganagar, Hanumangarh —
Q8: How does the Madurai jurisdiction now appear under the GST network?
Answer: Madurai now includes: • Madurai • Ramanathapuram • Sivagangai • Virudhunagar • Tuticorin • Tirunelveli • Tenkasi • Kanyakumari • Theni • Dindigul (except D. Gudalur village) 🧭 It also includes territorial waters and seabed areas adjacent to Tamil Nadu and Puducherry —
Q9: Which areas are included in Tiruchirapalli jurisdiction?
Q10: What are the districts under revised Udaipur jurisdiction?
Answer: The new list includes: • Udaipur • Salumbar • Rajsamand • Bhilwara • Chittorgarh • Pratapgarh • Dungarpur • Banswara • Bundi • Baran • Kota • Jhalawar (All in Rajasthan)
✅ Summary:
Notification No. 10/2025 – Central Tax plays a crucial role in ensuring GST compliance by realigning jurisdictional areas of Commissionerate’s. This update ensures administrative efficiency in emerging district geographies and faster taxpayer servicing in Rajasthan and Tamil Nadu.
GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
New Delhi, the 11th February, 2025.
Notification No. 09/2025 – Central Tax: Seeks to bring rules 2, 8, 24, 27, 32, 37, 38 of the CGST (Amendment) Rules, 2024 in to force
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (i)]
G.S.R…(E).—In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), read with sub-rule (1) of rule 1 of the Central Goods and Services Tax (Amendment) Rules, 2024 (hereinafter referred to as rules), issued vide notification No. 12/2024-Central Tax, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 376(E), dated the 10th July, 2024, the Central Government hereby appoints the following dates as mentioned in column (3) of the table below, on which the provisions of rules specified in column (2) of the said table, shall come into force, namely: ––
Table
S. No
Rules
Date
(1)
(2)
(3)
1
Rules 2, 24, 27 and 32
11th day of February, 2025
2
Rules 8, 37 and clause (ii) of rule 38
1st day of April, 2025
[No.CBIC-20006/21/2024-GST]
(Raushan Kumar) Under Secretary to the Government of India.
Frequently Asked Questions (FAQs)
Q1: What does Notification No. 09/2025 – Central Tax declare?
Answer: The notification brings certain CGST (Amendment) Rules, 2024 into force. It specifies two separate effective dates: 📅 11 February 2025: Rules 2, 24, 27, 32 📅 1 April 2025: Rules 8, 37, and clause (ii) of Rule 38 👉 Expert GST tracking: https://finodha.in/gst-compliance/ —
Q2: What is the legal basis for this notification?
Answer: The notification is issued under Section 164 of the CGST Act, 2017, read with Rule 1 of the CGST (Amendment) Rules, 2024. It refers to earlier Notification No. 12/2024–Central Tax dated 10 July 2024. —
Q3: Which rules are enforced from 11 February 2025?
Answer: ✔️ Rule 2 ✔️ Rule 24 ✔️ Rule 27 ✔️ Rule 32 These come into effect immediately from the date of notification: 11 February 2025. —
Q4: What is the applicability date for Rule 8, 37, and Rule 38(ii)?
Answer: These rules will come into effect on 1 April 2025, aligning with the new financial year: ✔️ Rule 8 ✔️ Rule 37 ✔️ Clause (ii) of Rule 38 🧾 For rule-by-rule compliance, consult Finodha: https://finodha.in/gst-compliance/ —
Q5: What does Rule 2 of the CGST Rules pertain to?
Answer: Rule 2 provides definitions and scope under the CGST Rules. Amendments may relate to aligning terms and simplifying rule references. The update helps refine interpretative clarity. —
Q6: What is the significance of Rule 24 under CGST?
Answer: Rule 24 governs the procedure for registration by persons migrating to GST. Amendments typically streamline transitional arrangements or relax compliance burdens. —
Q7: How does Rule 27 relate to valuation under GST?
Answer: Rule 27 addresses valuation of supply when consideration is not wholly in money (i.e., part-barter, part-cash). Amendments may clarify valuation methodologies in such cases. —
Q8: What change is anticipated under Rule 32?
Answer: Rule 32 deals with value determination in special cases (e.g., foreign exchange, insurance). Amendments may introduce new methods or rationalize existing formulas. —
Q9: What does Rule 8 govern, and why is it delayed to 1 April 2025?
Answer: Rule 8 pertains to registration procedures under GST. The future enforcement date likely allows taxpayers and GSTN time to adapt to digital or procedural changes from FY 2025–26. —
Q10: What is clause (ii) of Rule 38 and its relevance?
Answer: Rule 38 concerns ITC for banking/financial companies. Clause (ii) likely details the restricted credit mechanism. Its 1 April start aligns with new FY credit calculations. —
✅ Final Summary:
Notification No. 09/2025 – Central Tax activates several important provisions of the CGST (Amendment) Rules, 2024 on a split-date basis. It ensures procedural clarity and tax compliance consistency for businesses transitioning into FY 2025–26.
Important Keywords: Notification No. 08/2025 – Central Tax, GSTR-9C late fee waiver, GST late fee relief, GSTR-9C 2025 deadline, annual return GSTR-9, GST Compliance with Finodha,
Words:894; Read time: 4 minutes.
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GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
New Delhi, dated the 23rd January, 2025
Notification No. 08/2025 – Central Tax: Central Tax Notification for waiver of the late fee
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (ii)]
S.O……(E).– In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby waives the amount of late fee referred to in section 47 of the said Act in respect of the return to be furnished under section 44 of the said Act, for the financial years 2017-18 or 2018-19 or 2019-20 or 2020 21 or 2021-22 or 2022-23,
which is in excess of the late fee payable under section 47 of the said Act upto the date of furnishing of FORM GSTR-9 for the said financial year, for the class of registered persons, who were required to furnish reconciliation statement in FORM GSTR-9C along with the annual return in FORM GSTR-9 for the said financial year but failed to furnish the same along with the said return in FORM GSTR-9, and furnish the said statement in FORM GSTR-9C, subsequently on or before the 31st March, 2025: Provided that no refund of late fee already paid in respect of delayed furnishing of FORM GSTR-9C for the said financial years shall be available.
[No. CBIC-20001/15/2024-GST] (Raushan Kumar) Under Secretary to Government of India
Frequently Asked Questions (FAQs)
Q1: What is Notification No. 08/2025 – Central Tax about?
Answer: This notification, dated 23 January 2025, waives the excess late fee under Section 47 of the CGST Act for furnishing FORM GSTR-9C for the financial years 2017–18 to 2022–23—if the reconciliation statement is submitted by 31 March 2025.📅 👉 Access professional help: https://finodha.in/gst-return-filing/ —
Q2: Who benefits from this waiver?
Answer: Registered persons who: ✅ Were required to file GSTR-9C along with annual return GSTR-9 for FY 2017–18 to 2022–23 ✅ Filed GSTR-9 on time but delayed GSTR-9C submission ✅ Submit GSTR-9C by 31 March 2025 —
Q3: What exactly is being waived under this notification?
Answer: The notification waives the amount of late fee in excess of what is legally payable under Section 47 for the delay in submitting GSTR-9C, if the reconciliation statement is submitted by 31 March 2025. 🛡️ Penalty relief applies only if the conditions are met in time. —
Q4: Is the waiver automatic?
Answer: Yes ✅. If the taxpayer fulfills the conditions and files GSTR-9C for the specified years by 31 March 2025, the excess late fee is automatically waived. No separate application is required. —
Q5: Which financial years are covered under this late fee waiver?
Answer: The waiver applies to GSTR-9C for the following fiscal years: • FY 2017–18 • FY 2018–19 • FY 2019–20 • FY 2020–21 • FY 2021–22 • FY 2022–23 —
Q6: What is GSTR-9C and why is it important?
Answer: GSTR-9C is a reconciliation statement that matches the data from GSTR-9 (annual return) with audited financial statements. It is mandatory for taxpayers whose aggregate turnover exceeds the prescribed limit (₹2 crore+ in past years). —
Q7: What is the deadline to avail this waiver?
Answer: The reconciliation statement in FORM GSTR-9C must be furnished on or before 31 March 2025 to avail of the late fee relief under this notification. —
Q8: Will late fees already paid be refunded?
Answer: ❌ No. The notification clearly states that no refund will be provided for the late fee already paid for delayed filing of GSTR-9C for the mentioned years. —
Q9: How can I file GSTR-9C correctly?
Answer: • Use GSTN portal login • Reconcile GSTR-1, 3B, and books of accounts • Validate details via a Chartered Accountant or Cost Accountant • Use Finodha’s expert-assisted filing service to avoid mismatch and rejection 👉 Start filing here: https://finodha.in/gst-return-filing/ —
Q10: What support does Finodha offer for GSTR-9C filing?
Answer: Finodha provides: ✅ End-to-end assistance in GSTR-9C reconciliation ✅ Chartered Accountant certification ✅ Identification of errors and corrections ✅ Full annual return compliance for businesses 💼 Book expert filing support: https://finodha.in/gst-compliance/ —
✅ Final Summary:
Notification No. 08/2025 – Central Tax offers a golden chance to regularize past compliance without heavy penalties. Taxpayers who missed submitting GSTR-9C with GSTR-9 between FY 2017–18 and 2022–23 can now file it by 31 March 2025 with reduced late fee burden. ⏳
Important Keywords: Notification No. 07/2025 – Central Tax, Temporary Identification Number, Rule 16A CGST, FORM REG-12, GST Registration Amendment, GST Compliance Finodha,
Words: 844; Read time: 4 minutes.
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GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
New Delhi, the 23rd January, 2025
Notification No. 07/2025 – Central Tax: Central Tax Notification to amend CGST Rules, Central Goods and Services Tax (Amendment) Rules, 2025
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
G.S.R… (E). –In exercise of the powers conferred by section 164 of the CGST 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) These rules may be called the CGST (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.
In the CGST 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.”.
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.
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.
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 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.
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 (Up to 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.
Notification No. 07/2025 – GST | Temporary ID via REG-12 20
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.
Notification No. 07/2025 – GST | Temporary ID via REG-12 21
[No. CBIC-20001/15/2024-GST]
(Raushan Kumar) Under Secretary to Government of India
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.
Frequently Asked Questions (FAQs)
Q1: What is the purpose of Notification No. 07/2025 – Central Tax?
Answer: This notification amends the CGST Rules, 2017 to: 🆕 Introduce Rule 16A: Temporary Identification Number (TIN) for non-registered persons making payments 🛠️ Update Rule 19(1) and Rule 87(4) 📄 Replace and enhance FORM GST REG-12 structure 📌 Learn more at: https://finodha.in/gst-compliance/ —
Q2: What is Rule 16A and why was it introduced?
Answer: Rule 16A allows a proper GST officer to issue a Temporary Identification Number (TIN) to a person who is: ✔️ Not required to register under GST ❗ But needs to make a payment under the CGST Act This bridges the gap for tax compliance by unregistered parties. —
Q3: What is the Temporary Identification Number (TIN)?
Answer: TIN is a unique, time-bound ID granted to unregistered persons required to make GST payments. It allows them to pay dues without undergoing full registration. 🧾 Need help obtaining a temporary ID? Visit: https://finodha.in/online-gst-registration/ —
Q4: What changes are made to Rule 19(1)?
Answer: Rule 19(1) is amended to include “FORM GST CMP-02” alongside FORM GST REG-10. This allows composition taxpayers more clarity on the form usage while withdrawing from the scheme. —
Q5: How is Rule 87(4) affected?
Answer: The rule now references Rule 16A. This means persons with temporary IDs can access the GST common portal for payments through the electronic cash ledger. —
Q6: What is the updated FORM GST REG-12?
Answer: The new form is bifurcated into: 📄 Part A: For temporary registration or suo moto registration 📄 Part B: For issuing Temporary Identification Numbers It includes: ✔️ Personal & business details ✔️ Address & PAN (if available) ✔️ Bank accounts (optional) ✔️ Reason for temporary grant ✔️ Upload option for seizure/detention memo 📌 Want full documentation help? Finodha experts handle FORM REG-12 for you: https://finodha.in/gst-compliance/ —
Q7: Is there a timeline to convert temporary registration into full registration?
Answer: Yes. The officer may direct the person to apply for permanent registration within 90 days from the date of issue of temporary registration, as per REG-12 instructions. —
Q8: What documents are required for a temporary ID?
Answer: ✅ PAN (if available) ✅ Mobile number & Email ID ✅ Address proof ✅ Any other valid ID (Aadhaar, Passport, Voter ID) ✅ Relevant memo or supporting document —
Q9: Will TIN holders have the same rights as GSTIN holders?
Answer: No. TIN only enables payment under GST law. It does not: ❌ Allow claiming ITC ❌ Permit issuance of tax invoices ❌ Enable filing of standard GST returns —
Q10: Can Finodha assist in GST registration and compliance for such cases?
Answer: Absolutely ✅. Finodha provides: ✔️ Guidance on temporary vs permanent registration ✔️ Support in TIN issuance under Rule 16A ✔️ Form REG-12 filing and documentation ✔️ Regular GST filing and business setup services 🔍 Book a GST consultation: www.Finodha.in —
✅ Final Summary:
Notification No. 07/2025 – Central Tax marks a crucial compliance update, especially for unregistered persons required to pay GST. Rule 16A and the revamped REG-12 ensure smoother administration and expand the GST net.
