Temporary Identification Number (TIN) Introduced in GST [Read Notification]

The Central Board of Indirect Taxes and Customs (CBIC) has notified the introduction of Temporary Identification Number (TIN) in GST via issuing a Notification.

The Notification Read as Follows:

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: —

• These rules may be called the Central Goods and Services Tax (Amendment) Rules, 2025. Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.

In the Central Goods and Services Tax 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.

For Official Notification Download PDF Given Below: