Temporary Identification Number (TIN) and Recent GST Amendments

Managing taxes can feel complicated, especially for those who don’t have permanent tax registration. To help with this, the government has introduced a Temporary Identification Number (TIN). This number is for individuals or businesses that need to pay taxes temporarily without registering fully.

Let’s break it down step by step so it’s easier to understand.

What Is GST Registration and How Does TIN Fit In?

Under Goods and Services Tax (GST) rules, businesses need to register if their turnover is:

• ₹40 lakh or more in manufacturing, or
• ₹20 lakh or more in services.

However, sometimes individuals or businesses may need to pay taxes without registering. To solve this issue, the Ministry of Finance introduced the Temporary Identification Number (TIN) through Notification No. 07/2025 – Central Tax.

Key Points About the New TIN Rules

The Central Goods and Services Tax (CGST) Rules, 2017, now include Rule 16A. This rule explains how TIN works. Below are the highlights:

1. What Is TIN?

• TIN is issued to those who are not required to register for GST but need to pay taxes for a specific reason.
• Details about TIN will be recorded in Part B of FORM GST REG-12.

2. Temporary Nature of TIN

• TIN is valid only for the time it is needed to meet tax requirements.
• Once the payment is made, the TIN becomes inactive.

3. Who Can Get TIN?

• TIN is for people or businesses without a permanent tax registration.
• It is useful for temporary businesses, non-residents, or one-time taxpayers.

4. New Format for FORM GST REG-12

• A revised format has been introduced. It covers:
  • Steps for temporary registration.
  • How TIN is issued.
  • Information required, such as personal details, bank accounts, and reasons for registration.

5. When Will This Start?

• The new rules will begin from the date they are published in the Official Gazette or as the government announces.

How Is TIN Different from GSTIN?

Why Does This Matter?

This update simplifies tax compliance for those who are not regular GST filers but still need to pay taxes occasionally. By offering TIN, the government has:

• Created an easier process for temporary taxpayers.
• Ensured uniform procedures for temporary registrations.
• Reduced confusion for businesses and individuals.

Conclusion

The introduction of TIN shows the government’s focus on making GST compliance simpler for everyone. Whether you’re a seasonal business owner or a one-time taxpayer, this initiative ensures you can meet your tax obligations without unnecessary complications.

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This article is only a knowledge-sharing initiative and is based on the Relevant Provisions as applicable and as per the information existing at the time of the preparation. In no event, RMPS & Co. or the Author or any other persons be liable for any direct and indirect result from this Article or any inadvertent omission of the provisions, update, etc if any.

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