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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Change in Rule 87(4) under GST
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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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