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of <h1>Kerala Amends GST Rules: New Rule 16A for Temporary IDs, Changes to Rules 19, 87, and FORM GST REG-12</h1> The Government of Kerala has issued amendments to the Kerala Goods and Services Tax Rules, 2017, effective from January 23, 2025. These amendments, made under the authority of the Kerala State Goods and Services Tax Act, 2017, introduce a new rule, 16A, allowing the issuance of temporary identification numbers for individuals not required to register under the Act but needing to make payments. Changes also include modifications to rules 19 and 87 and the substitution of FORM GST REG-12 to accommodate the new provisions. The amendments aim to streamline GST processes in accordance with the recommendations of the GST Council.
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