This notification introduces changes to the Central Goods and Services Tax (CGST) Rules, 2017.  

Temporary Identification Numbers (TIN): 

A new rule, Rule 16A, has been added. It allows the government to give a Temporary Identification Number to people or entities who are not registered under GST but need to pay GST for some reason. For example, if someone is not a regular taxpayer but needs to pay GST due to a specific transaction, the proper officer may assign them a temporary ID. 

Changes to Existing Rules: 

1. Rule 19 (i): A small change clarifies that composition taxpayers (a special category of taxpayers under GST) can also provide certain details using an additional form called FORM GST CMP-02. 
2. Rule 87: Updates have been made to link this new “Temporary ID” system (from Rule 16A) with GST payments made online through the “common portal.” 

New Format for FORM GST REG-12: 

This is a form used to issue temporary registrations or IDs. The government has updated the form to include more details like personal information, reasons for temporary registration, and optional bank account details. This helps streamline the process of granting temporary IDs. 

Why was this done? 

Some people or businesses might need to pay GST for specific reasons (e.g., importing goods or services), even if they don’t normally register under GST. Without this amendment, there wasn’t a clear system for such cases, which could lead to delays or confusion. 

What is the impact? 

• It simplifies the process for those who temporarily need to comply with GST without forcing them to register permanently. 

• GST officers now have a standardised process to issue temporary IDs and manage payments efficiently. 

• It ensures that even those without GST registration can meet their tax obligations seamlessly. 

This notification came in force from the date of publication in official gazette i.e. (not published yet)