Notification/Circular No.: 07/2025-State Tax; F. No. 3(01)/Fin.(Exp-I)/2026-27/DS-I/496 dated May 21, 2026
Applicable Act/Rule: Delhi Goods and Services Tax Act, 2017 (03 of 2017); Delhi Goods and Services Tax Rules, 2017
Applicable Section/Rule: Section 164 of the Delhi GST Act, 2017; Rules 16, 19(1), 87(4); Form GST REG-12
Lieutenant Governor of the National Capital Territory of Delhi, on the recommendations of the Council, issued Notification No. 07/2025-State Tax dated May 21, 2026, further amending the Delhi Goods and Services Tax Rules, 2017. These rules are called the Delhi Goods and Services Tax (Amendment) Rules, 2025. The principal rules were originally published on June 22, 2017 and were last amended vide Notification No. 20/2024-State Tax dated February 6, 2026.
Four amendments are made to the Delhi GST Rules, 2017, each effective from a date to be notified separately.
A new Rule 16A is inserted after Rule 16, providing that where a person is not liable to registration under the Act but is required to make any payment under its provisions, the proper officer may grant that person a temporary identification number and issue an order in Part B of Form GST REG-12.
In Rule 19, 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” are inserted.
In Rule 87, sub-rule (4), after the words “common portal”, the words, figures and letters “as per rule 16A” are inserted.
Form REG-12 is substituted by a revised Form GST REG-12 [See Rule 16(1), 16A], which contains two parts. Part A covers the order of grant of temporary registration or suo moto registration, capturing details of the person granted temporary registration including name, gender, father’s name, date of birth, address, PAN, mobile number, email, other ID, reasons for temporary registration, effective date, registration number, and optional bank account details. Part A also directs the person to file an application for proper registration within ninety days of the issue of the order. Part B covers the grant of temporary identification number to a person liable to make payment under the Act, capturing similar personal details along with the effective date and temporary ID number, and optional bank account details. In both parts, a copy of the order is to be sent to the corresponding Central or State Jurisdictional Authority.
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