Notification No. 07/2025 – GST | Temporary ID via REG-12

Important Keywords: Notification No. 07/2025 – Central Tax, Temporary Identification Number, Rule 16A CGST, FORM REG-12, GST Registration Amendment, GST Compliance Finodha,

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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

New Delhi, the 23^rd 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. (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.

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.

[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.

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Frequently Asked Questions (FAQs):Notification No. 07/2025 – GST

✅ 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.

💼 Finodha’s Full-Service Portfolio:
• GST Filing: https://finodha.in/gst-return-filing/
• GST Registration: https://finodha.in/online-gst-registration/
• ROC Compliance: https://finodha.in/roc-compliance-for-private-limited-company/
• Business Setup: https://finodha.in/setup-business/
• DSC for GST: https://finodha.in/online-dsc-digital-signature-certificate/

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Download PDF: Notification No. 07/2025 – Central Tax

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More Information: https://taxinformation.cbic.gov.in/

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