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<h1>Punjab GST Rules Amended: New Rule 16A Introduces Temporary ID for Non-Registrants; Rule 19, 87 Updated</h1> The Punjab Goods and Services Tax (First Amendment) Rules, 2025, have been enacted by the Governor of Punjab under the Punjab Goods and Services Tax Act, 2017. Key amendments include the introduction of Rule 16A, allowing for the issuance of a temporary identification number to individuals not liable for registration but required to make payments under the Act. Additionally, changes to existing rules include modifications in Rule 19 and Rule 87, and the substitution of FORM GST REG-12 to accommodate these updates. These amendments will take effect upon their publication in the Official Gazette.