Delhi Notifies GST Rules Amendment Introducing Temporary Identification Number (TIN) Framework

The Government of NCT of Delhi has notified significant amendments to the Delhi Goods and Services Tax Rules, 2017 introducing a new framework for grant of a Temporary Identification Number (“TIN”) under GST. The amendments have been issued on the recommendations of the GST Council and seek to address situations where a person is not liable to obtain GST registration but is nevertheless required to make payments under the GST law.

A new Rule 16A has been inserted empowering the proper officer to grant a Temporary Identification Number and issue an order in Part B of FORM GST REG-12. The amendments also align GST payment procedures with the newly introduced identification framework, revise provisions relating to cancellation of registration, and substantially redesign FORM GST REG-12.

The changes represent an important procedural development aimed at strengthening administrative flexibility, facilitating tax payments, and improving compliance management in exceptional situations where GST liabilities arise despite absence of registration requirements.