Change in Rule 87(4) under GST

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Executive
9165 Points Joined August 2011

Rule 87(4) now includes the phrase "as per rule 16A", allowing persons granted TIN under Rule 16A to make tax payments through the GST common portal.

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On 25 January 2025 at 12:05 Report
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Master in Accounts & high court Advocate
9596 Points Joined December 2011

A significant update to Rule 87(4) of the CGST Rules.

 Key Update The phrase "as per rule 16A" has been added to Rule 87(4), enabling persons granted a Temporary Identification Number (TIN) under Rule 16A to make tax payments through the GST common portal.

 Impact This update facilitates tax payments for:

 1. *Casual taxpayers*: Who can obtain a TIN under Rule 16A for making tax payments.

 2. *Non-resident taxpayers*: Who can also obtain a TIN under Rule 16A for tax payment purposes.

Simplified Tax Compliance This amendment aims to simplify tax compliance for casual and non-resident taxpayers, allowing them to make tax payments seamlessly through the GST common portal.

 

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On 26 January 2025 at 14:05


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