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of <h1>Gujarat GST Rules Amended: New Temporary ID Number Process Introduced, Changes to Rules 19, 87, and Form GST REG-12</h1> The Gujarat Goods and Services Tax (Amendment) Rules, 2025, introduces changes to the Gujarat Goods and Services Tax Rules, 2017. Effective from January 23, 2025, the amendments include the insertion of Rule 16A, which allows the issuance of a temporary identification number for individuals not liable for registration but required to make payments under the Act. Modifications to rules 19 and 87 are also outlined, along with a new format for FORM GST REG-12, detailing the process for granting temporary registration or identification numbers. The notification is issued by the Gujarat Finance Department under the authority of the Governor.
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