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    <title>Punjab Goods and Services Tax (First Amendment) Rules, 2025</title>
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    <description>The amendment inserts rule 16A empowering a proper officer to grant a temporary identification number to persons not liable for registration but required to make payments under the Act, recorded in Part B of FORM GST REG-12; related amendments to rule 19(1) and rule 87(4) align composition taxpayer intimations and portal references with the new mechanism, and a substituted FORM GST REG-12 prescribes Parts A and B, essential particulars, a direction to apply for formal registration within ninety days, and transmission to jurisdictional authorities.</description>
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