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    <title>Meghalaya Goods and Services Tax (Amendment) Rules, 2025</title>
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    <description>A new rule authorises the proper officer to grant a temporary identification number to persons not liable to registration but required to make payment, by issuing an order in Part B of FORM GST REG-12. The substituted FORM GST REG-12 contains Part A for temporary registration/suo moto registration and Part B for temporary identification numbers, records personal and optional bank details, sets an effective date and temporary ID, directs filing for proper registration within ninety days, and mandates sending a copy of the order to the corresponding jurisdictional authority.</description>
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