Change in Rule 87(4) under GST

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.