The Ministry of Finance has introduced a new rule, Rule 16A, under the Central Goods and Services Tax Act, 2017. This rule establishes the use of a Temporary Identification Number for GST payments. The Central Board of Indirect Taxes and Customs issued this notification on January 23, 2025, to amend the Central Goods and Services Tax Rules, 2017.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 23rd January, 2025
No. 07/2025 – Central Tax
G.S.R. 72(E).— In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:
Official copy of the circular has been attached
FAQ :
The Ministry of Finance has introduced Rule 16A, which pertains to the use of a Temporary Identification Number for GST payments.
This new rule was notified on the 23rd of January, 2025.
Rule 16A falls under the Central Goods and Services Tax Act, 2017.
The notification for Rule 16A was issued by the Central Board of Indirect Taxes and Customs (CBIC).
The purpose of Rule 16A is to establish a Temporary Identification Number for GST payments.
Guest
Notification No : Notification No 07/2025 – Central TaxPublished in Community & General
Source : https://taxinformation.cbic.gov.in/view-pdf/1010287/ENG/Notifications