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    <title>Kerala Goods and Services Tax (Amendment) Rules, 2025.</title>
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    <description>The amendment inserts rule 16A authorising a proper officer to grant a temporary identification number to persons not liable to registration but required to make payment, to be recorded in Part B of the substituted FORM GST REG-12 which also provides Part A for temporary registration. The revised FORM GST REG-12 prescribes required personal and bank details, reasons for temporary registration, and directs filing of an application for proper registration within the stated compliance period; rule 19(1) and rule 87(4) are also amended to reference related intimation and portal processing.</description>
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