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.
Rama chary Rachakonda
(Master in Accounts & high court Advocate email ID:ramachary64@gmail.com voice no:9989324294)
(7995 Points)
Replied 26 January 2025
A significant update to Rule 87(4) of the CGST Rules.
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.
Live Course on EPF & ESI Act - Mastercourse(With Govt Certificate)