The Delhi Goods and Services Tax Department (DGST), on May 21, 2026, notified the Delhi Goods and Services Tax (Amendment) Rules, 2025 to amend the Delhi Goods and Services Tax Rules, 2017. The amendments have been issued under section 164 of the Delhi Goods and Services Tax Act, 2017 on the recommendations of the GST Council.
The amendment introduces a new Rule 16A, enabling the proper officer to grant a Temporary Identification Number (TIN) to a person who is not liable for GST registration but is required to make a payment under the provisions of the Act. Such persons may be issued an order in Part B of FORM GST REG-12, facilitating compliance without obtaining regular GST registration.
The notification also provides consequential amendments to Rules 19 and 87. These changes recognize details furnished through FORM GST CMP-02 by composition taxpayers and permit payments through the common portal by persons allotted a temporary identification number under Rule 16A. The provisions will come into effect from dates to be separately notified by the Government.
[Notification No. 07/2025-State Tax]
