The Arunachal Pradesh Gazette

EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 30, Vol. XXXIII, Naharlagun, Friday, January 16, 2026, Pausa 26, 1947 (Saka)

GOVERNMENT OF ARUNACHAL PRADESH

DEPARTMENT OF TAX, EXCISE AND NARCOTICS

ITANAGAR

————

Notification No. 07/2025 - State Tax

The 23rd January, 2025

No. T-E-18012/7/2022.— In exercise of the powers conferred by Section 164 of the Arunachal Pradesh

Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the

Council, hereby makes the following rules further to amend the Arunachal Pradesh Goods and Services Tax

Rules, 2017, namely : -

(1)

These rules may be called the Arunachal Pradesh Goods and Services Tax (Amendment)

Rules, 2025.

(2)

Save as otherwise provided in these rules, they shall come into force on the date of their publication

in the Official Gazette.

In the Arunachal Pradesh 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”.

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.

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.

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 rule 16 (1),16A)

Reference Number -

Date :

To,

(Name) : ....................................................................................................

(Address) : ....................................................................................................

Temporary Registration Number/Temporary Identification Number

2 The Arunachal Pradesh Extraordinary Gazette, January 16, 2026

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

Name and Legal Name, if applicable

Gender

Male/Female/Other

Father’s Name

Date of Birth

DD/MM/YYYY

Address of the Person

Building No./Flat No.

Floor No.

Name of Premises/Building

Road/Street

Town/City/Locality/Village

Block/Taluka

District

State

PIN Code

Permanent Account Number of the person, if available

Mobile No.

Email Address

Other ID, if any

(Voter ID No./Passport No./Driving License No./

Aadhaar No./Other)

10.

Reasons for temporary registration

11.

Effective date of registration/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

The Arunachal Pradesh Extraordinary Gazette, January 16, 2026 3

Note - Add more bank accounts.

(Upload of Seizure Memo/Detention Memo/Any other supporting documents)

<<You are hereby directed to file application for proper registration within ninety days of the issue of this order>>

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.

PART - B

Whereas the undersigned has sufficient reason to believe that you are reliable 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

Name and Legal Name, if applicable

Gender

Male/Female/Other

Father’s Name

Date of Birth

DD/MM/YYYY

Address of the Person

Building No./Flat No.

Floor No.

Name of Premises/Building

Road/Street

Town/City/Locality/Village

Block/Taluka

District

State

PIN Code

Permanent Account Number of the person, if available

Mobile No.

Email Address

Other ID, if any

(Voter ID No./Passport No./Driving License No./

Aadhaar No./Other)

10. Effective date of temporary ID

11. 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)

Details of Bank Account

Account

Number

Type of

IFSC

Account

Bank Name

Branch

Address

To be auto-populated (Edit mode)

4 The Arunachal Pradesh Extraordinary Gazette, January 16, 2026

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.

Y. W. Ringu, IAS

Commissioner (Finance/Tax, Excise & Narcotics),

Government of Arunachal Pradesh,

Itanagar.

Note :

The principal rules were published in the Gazette of Arunachal Pradesh, Extraordinary, No. 281,

Vol. XXIV, Naharlagun, Monday, August 7, 2017, vide No. GST/23/2017, dated the 19th July, 2017 and

were last amended, vide number T-E-18012/7/2022, dated the 8th October, 2024.

————

Published and printed by Directorate of Printing and Stationery, Naharlagun—42/2026-DoP-250+ Commissioner (Finance/T, E & N)-50-1-2026.