CBIC Introduces Temporary Identification Numbers for Non-Registered Persons

By Admin | January 23, 2025 | Categories: 55th GST Council | 4 Min Read

The Central Board of Indirect Taxes and Customs (CBIC) has amended the CGST Rules, 2017, to simplify compliance for individuals not registered under GST. These amendments introduce provisions for issuing Temporary Identification Numbers (TINs), ensuring that such individuals can meet their payment obligations with ease.

Key Highlights

1. Rule 16A Introduced

Tax officers can now issue Temporary Identification Numbers (TINs) under Rule 16A. This provision applies to individuals who are not liable for GST registration but need to make payments under the CGST Act, 2017.

  • Officers will issue TINs using Part B of FORM GST REG-12, ensuring seamless compliance for these individuals.

2. Rule 87(4) Amended

The amendment to Rule 87(4) references the new Rule 16A, creating alignment between the rules. Consequently, this ensures a streamlined process for individuals required to make payments.

3. FORM GST REG-12 Updated

A revised version of FORM GST REG-12 now supports both Rule 16(1) and Rule 16A. This updated format simplifies documentation for TIN issuance.

Background

During the 55th GST Council Meeting on December 21, 2024, in Jaisalmer, Rajasthan, Finance Minister Smt. Nirmala Sitharaman chaired discussions on compliance simplification. The Council recommended these amendments to help individuals fulfill payment obligations without registering under GST.

Implementation Timeline

The government notified these changes through Notification No. 07/2025 – Central Tax on January 23, 2025. Although the effective date is yet to be announced, tax officers will soon begin issuing TINs for smoother compliance.

Why This Matters

  • Simplified Compliance: These provisions eliminate the need for full GST registration for individuals obligated to make payments.
  • Enhanced Tax Governance: By issuing TINs, the government improves the efficiency and traceability of payments under the CGST Act.

For detailed information, refer to the official notification. Staying informed ensures compliance with the latest provisions.

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