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    <title>Arunachal Pradesh Goods and Services Tax (Amendment) Rules, 2025</title>
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    <description>The rules are amended to enable the proper officer to grant a temporary identification number to a person not liable to registration but required to make payment under the Act, and to issue the order in FORM GST REG-12. Related amendments extend rule 19 to cover intimation in FORM GST CMP-02 and update rule 87 to operate with rule 16A. FORM GST REG-12 is substituted to reflect temporary registration, suo motu registration, and temporary identification number procedures.</description>
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