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<h1>CGST Rules Amended: New Rule 16A Introduces Temporary ID for Non-Registered Payers; Updates to Rules 19, 87, and Form GST REG-12.</h1> The Central Goods and Services Tax (Amendment) Rules, 2025, introduced by the Central Government under section 164 of the CGST Act, 2017, amend the existing CGST Rules, 2017. Key amendments include the insertion of Rule 16A, which allows the issuance of a temporary identification number to individuals not liable for registration but required to make payments under the Act. Changes to Rule 19 and Rule 87 include provisions for composition taxpayers and the integration of Rule 16A. Form GST REG-12 is updated to accommodate temporary registration and identification details. These rules will be effective upon notification in the Official Gazette.