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of <h1>Temporary GST ID for Non-Registrants via Rule 16A: New Provision Effective January 23, 2025.</h1> Rule 16A of the Central Goods and Services Tax Rules, 2017, allows a proper officer to grant a temporary identification number to a person who is not liable for registration under the Act but needs to make a payment under its provisions. This is formalized through an order issued in Part B of FORM GST REG-12. This provision was introduced by Notification No. 07/2025-Central Tax on January 23, 2025.
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