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of <h1>State amends GST Rules 2017 adding Rule 16A, revises Rules 19 and 87, replaces FORM GST REG-12</h1> The State government amends its GST Rules, 2017, effective generally from 23 January 2025, by inserting rule 16A to allow a proper officer to grant a temporary identification number to persons not liable for registration who must nevertheless make payments, and by amending rules 19 and 87 to reference this mechanism and composition taxpayer intimation. FORM GST REG-12 is replaced to provide Part A (temporary registration) and Part B (temporary identification number), prescribe required particulars, direct recipients to apply for proper registration within 90 days, and mandate sending a copy to the corresponding central/state jurisdictional authority.
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