CBIC Introduces Rule 16A in CGST Rules 2017, Enabling Temporary TIN for Non-Registered GST Taxpayers

Through GST Notification No. 07/2025 – Central Tax, dated January 23, 2025, The Ministry of Finance, has announced the changes to the Central Goods and Services Tax (CGST) Rules, 2017.

The introduction of Rule 16A is among the prominent updates that ease the issuance of a Temporary Identification Number (TIN) to persons who do not need to register under the GST Act though is mandated to complete the liability of GST payment under its provisions.

GST Notification Highlights

Rule 16A: Issuance of Temporary Identification Number (TIN)

Appropriate Officers Permitted to Provide TINs to Non-Registered Persons or Organisations for Payment Requirements

The procedure will make use of Part B of the recently modified FORM GST REG-12.

Modifications in Rule 19 and Rule 87:

Sub-rule (1) of Rule 19 has been revised to comprise the intimation provided via the composition taxpayers in FORM GST CMP-02.

Sub-rule (4) of Rule 87 has been updated to align with the provisions of Rule 16A.

Updated FORM GST REG-12:

To comprise the detailed provisions to issue the temporary registration and TIN the form has been updated.

It emphasizes the format for the information like the name, address, and bank account details of the taxpayers.

Implementation Timeline:

The amendments will come into force from the date of their publication in the Official Gazette.

The same step is anticipated to ease the process of compliance for the entities and people who fall outside the ambit of the obligatory GST registration though involved periodically in taxable activities. The notification mentioned the efforts under process by CBIC for easing efficiency and to ensure GST compliance.