Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
The Central Government amended the CGST Rules 2017 through Notification 07/2025-CT dated January 23, 2025. Key modifications include insertion of Rule 16A enabling proper officers to grant temporary identification numbers to persons not registered but required to make payments under the Act. The amendment updates Rule 19(1) to include references to Form GST CMP-02 and modifies Rule 87(4) regarding common portal payments. A new comprehensive Form GST REG-12 is introduced for temporary registration/identification numbers, containing detailed sections for personal information, address, bank details and jurisdictional requirements. The changes aim to streamline registration processes for non-registered persons needing to make GST payments while maintaining regulatory oversight.
The Central Government amended the CGST Rules 2017 through Notification 07/2025-CT dated January 23, 2025. Key modifications include insertion of Rule 16A enabling proper officers to grant temporary identification numbers to persons not registered but required to make payments under the Act. The amendment updates Rule 19(1) to include references to Form GST CMP-02 and modifies Rule 87(4) regarding common portal payments. A new comprehensive Form GST REG-12 is introduced for temporary registration/identification numbers, containing detailed sections for personal information, address, bank details and jurisdictional requirements. The changes aim to streamline registration processes for non-registered persons needing to make GST payments while maintaining regulatory oversight.
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