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Rule 16A of the CGST Rules, 2017

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GST›CGST Rules, 2017›Chapter III, Registration

At a glance

Procedure, powers and definitions

  • Rule 16AThe pending rule would permit a temporary identification number and an order in Part B of FORM GST REG-12 where a payment obligation exists without registration liability.

Rule 16A is pending commencement from a date yet to be notified. Its text would permit the proper officer to grant a temporary identification number to a person who is not liable to registration but must make a payment under the Act. The officer would issue the accompanying order in Part B of FORM GST REG-12.[1]

Text

The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Rules as published in the Gazette of India is the legal source.

Rule 16A, verbatim (show)

Rule 16A

1[Rule 16A. Grant of temporary identification number. -

Where a person is not liable to registration under the Act but is required to make any payment under the provisions of the Act, the proper officer may grant the said person a temporary identification number and issue an order in Part B of FORM GST REG-12.]

1. Inserted (w.e.f. yet to be notified) vide Notification No. 07/2025 - CT dated.23.01.2025.

Not yet in force. Footnote 1 records a change with effect from a date yet to be notified: Inserted (w.e.f. yet to be notified) vide Notification No. 07/2025 - CT dated.23.01.2025.. This page follows the text as the CBIC portal serves it.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.

Exercise of temporary-identification power after established commencement 16A

Questions to answer on the file10 questions
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Amendment history

The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]

Amendments to Rule 16A as footnoted in the CBIC text
NoteChange
1Inserted (w.e.f. yet to be notified) vide Notification No. 07/2025 - CT dated.23.01.2025.[2]
Provisions connected to Rule 16A
ProvisionConnectionWords that tie them
Section 164 of the CGST Act, 2017Section 164 of the CGST Act, 2017 prescribed by this provisionGeneral rule-making context, not an express cross-reference in Rule 16A; 16A "under the provisions of the Act"
Section 2 of the CGST Act, 2017this provision defined by Section 2 of the CGST Act, 2017 clause (91)16A "the proper officer"

Circulars and notifications

Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.

Notifications (1)

NumberDateSubject
Notification No. 07/2025-Central Tax23 January 2025Central Tax Notification to amend CGST Rules, Central Goods and Services Tax (Amendment) Rules, 2025

See also

References

  1. Central Board of Indirect Taxes and Customs. "Rule 16A. Grant of temporary identification number". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
  2. Notification No. 07/2025-Central Tax, dated 23 January 2025: Central Tax Notification to amend CGST Rules, Central Goods and Services Tax (Amendment) Rules, 2025. Cited in CBIC footnote 1.

External links