Ministry : Ministry of New and Renewable Energy (Not Applicable)
Part II-Section 3-Sub-Section (ii)
Subject : Extra Ordinary
Overview Delhi GST Amendment Rules 2026
An extraordinary gazette notification issued by the Delhi Government under the Delhi Goods and Services Tax (GST) Act, introducing amendments effective from the date of publication.
Key Points
- Rule Insertion: Introduction of Rule 16A providing for a temporary identification number for persons not liable for registration but required to make payments under the Act.
- Amendments to Existing Rules:
- Rule 19 modified to include "or in the intimation furnished by the composition taxpayer in FORM GST CMP-02."
- Rule 87 updated to reference the new temporary identification number as per Rule 16A.
- Form Replacement: Substitution of FORM REG-12 with a new format for temporary registration/temporary identification number grants.
- Application Filing: Directive for applicants to file for proper registration within 90 days of receiving the temporary identification number order.
Summary
This gazette notification amends the Delhi GST Rules, 2017, primarily by formalizing the process for granting temporary identification numbers to individuals required to make payments under the Act but not mandatorily registered. It introduces a new form (GST REG-12) and updates existing rules to accommodate temporary registrations, ensuring continued compliance while addressing specific payment obligations. The amendments streamline procedures for composition taxpayers and those making occasional taxable supplies.
