RNI No. MAHBIL /2009/37831 HERTSE ITE qSTUS STHTUT I I R-oF o 22, 31k 2¢(R)] TG, HaTT 2, 20 /A &, Ik ¢ 4% [T, fma : 50 2.00 STHTERUT SHHTF 99 TTFerehe UehToTT TERTS IITHAT HeRTE, S f-ami-ad Tan sheter (TIT Teh, Teh~ 37 3MTUT Teh-oT ATHE UfAeg Shotel friae o ST Ficatatier) frarm o 3masr. FINANCE DEPARTMENT Mantralaya, Madam Cama Marg, Hutatma Rajguru Chowk, Mumbai 400 032, dated the 25th February, 2025. NOTIFICATION Notification No. 07/2025—State Tax ManARasHTRA Goobs AND SERVICES Tax Acr, 2017. MGST-1025/C.R.-12/Taxation. —In exercise of the powers conferred by section 164 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, on the recommendations of the Council, hereby makes the following rules further to amend the Maharashtra Goods and Services Tax Rules, 2017, namely : —
1. (1) These rules may be called the Maharashtra Goods and Services Tax (Amendment) Rules, 2025.
(2) Save as otherwise provided in these rules, they shall come into force on the 23rd January
2025.
2. In the Maharashtra Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), with effect from a date to be notified, after rule 16, the following rule shall be inserted, namely :— “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.”. ) AT AR-F- 69—, R TEWTE YT TS STHTERUT TR =R-o, HfaiT 2, 20 4 /WA &, Ih 29%5
8. In the said rules, with effect from a date to be notified, in rule 19, in sub-rule (1), after the words, letters and figures “FORM GST REG-10”, the words, letters and figures “or in the intimation furnished by the composition taxpayer in FORM GST CMP-02” shall be inserted.
4. In the said rules, with effect from a date to be notified, in rule 87, in the sub-rule (4), after the words “common portal”, the words, figures and letters “as per rule 16A” shall be inserted.
5. In the said rules, with effect from a date to be notified, for FORM REG-12, the following form shall be substituted, namely :— “FORM GST REG-12 [See rule16(1), 16A] Reference Number - Date : To (Name): (Address): Temporary Registration Number/Temporary Identification Number Order of Grant of Temporary Registration/Suo Moto Registration/ Temporary Identification Number ‘Whereas the undersigned has sufficient reason to believe that you are liable for registration under the Act, and therefore, you are hereby registered on a temporary basis. The particulars of the business as ascertained from the business premises are given as under:
PART A Details of person to whom temporary registration granted
1. Name and Legal Name, if applicable
2. Gender Male/Female/Other
8. | Father’s Name
4. Date of Birth DD/MM/YYYY
5.| Addressof Building No./Flat No. the Person Floor No. Name of Premises/ Building Road/ Street Town/City/Locality/Village Block/ Taluka District State PIN Code HET ITE TS STHTENNUT RT TH-, Helat R, R0 /I &, Ieh 2% &
6. Permanent Account Number of the person, if available
7. | Mobile No.
8. Email Address
9. | OtherID, if any (Voter 1D No./ Passport No./ Driving License No./ Aadhaar No./Other)
10. | Reasons for temporary registration
1. | Effective date ofregistration/ temporary ID
12. | Registration No. / Temporary ID
13. Details of Bank Accounts (s) [Optional] Total Number of Bank Accounts maintained by the applicant (Upto 10 Bank Accounts to be reported) Details of Bank Account 1 Account Number Type of IFSC Account Bank Name Branch To be auto-populated (Edit mode) Address Note — Add more bank accounts. (Upload of Seizure Memo/Detention Memo/Any other supporting <<You are hereby directed to file application for proper registration within ninety days of the issue of this order>> Place : <<Name of the Officer>> Date : Designation/Jurisdiction:
Note.—A copy of the order will be sent to the corresponding Central/State Jurisdictional Authority. AT AE-T-o— % TEWTE YT TS STHTERUT TR =R-o, HfaiT 2, 20 4 /WA &, Ih 29%5
PART B ‘Whereas the undersigned has sufficient reason to believe that you are liable to make any payment under the Act, and therefore, you are hereby granted a temporary identification number as per the following details :— Details of person to whom temporary identification number has been granted I | Nameand Legal Name, if applicable 2 | Gender Male/Female/Other
3. | Father’s Name
4. | DateofBirth DD/MMYYYY
5. | Address of the Building No./ Flat No Person Floor No Name of Premises/ Building Road/ Street Town/City/Locality/Village Block/ Taluka District State PIN Code
6. | Permanent Account Number of the person, if available 7 Mobile No. B Email Address 9 Other ID, if any (Voter ID No./ Passport No./ Driving License No./ Aadhaar No./ Other) 10 Effective date of temporary ID 1 Temporary ID
12. Details of Bank Accounts (s) [Optional] Total Number of Bank Accounts maintained by the applicant (Upto 10 Bank Accounts to be reported) HET ITE TS STHTENNUT RT TH-, Helat R, R0 /I &, Ieh 2% & “ Details of Bank Account Accoun Number Type of IFSC Account Bank Name Branch To be auto-populated (Edit mode) Address Note — Add more bank accounts. Signature Place : <<Name of the Officer>> Date : Designation/Jurisdiction:
Note.—A copy of the order will be sent to the corresponding Central/State Jurisdictional Authority.”. By order and in the name of the Governor of Maharashtra, MANDAR KELKAR, Deputy Secretary to Government.
Note.—The principal rules were published in the Maharashtra Government Gazette, Extraordinary, No.170 Part IV-B, vide notification No. MGST. 1017/C.R.- 90/Taxation-1, dated the 22nd June 2017 and was last amended vide Finance Department Notification No. MGST.1024/C.R.-44/ Taxation-1, dated the 05th November, 2024 [Notification No. 20/2024-State Tax] which was published in the Maharashtra Government Gazette, Extra-ordinary No.455, Part IV-B, dated the 05th November,
2024. ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY DIRECTOR, RUPENDRA DINESH MORE, PRINTED AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATIONS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004. EDITOR : DIRECTOR, RUPENDRA DINESH MORE.