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GOVERNMENT OF KARNATAKA

No. FD 05 CSL 2025 Karnataka Government Secretariat

Vidhana Soudha

Bengaluru, Dated:28.03.2025

NOTIFICATION (4-A/2025)

In exercise of the powers conferred by section 164 of the Karnataka Goods and

Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka, on

the recommendations of the Council, hereby makes the following rules further to

amend the Karnataka Goods and Services Tax Rules, 2017, namely:-

1. Short title and commencement.–(1) These rules may be called the

Karnataka Goods and Services Tax (Second 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.

2.Insertion of new Rule 16A.-In the Karnataka Goods and Services Tax Rules,

2017 (hereinafter referred to as the said rules), after rule 16, the following rule shall be

inserted, with effect from such date as may be notified by the Government, 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.”.

3.Amendment of Rule 19.-In the said rules, in rule 19, in sub-rule (1), after

the words, letters and figures“FORM GST REG-10”, the words, letters and figures “or

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Part – IVA

29

2025

08

1947)

BENGALURU, SATURDAY, 29, MARCH, 2025 (CHAITHRA , 08, SHAKAVARSHA, 1947)

. 207

No. 207

2

in the intimation furnished by the composition taxpayer in FORM GST CMP-02” shall

be inserted with effect from such date as may be notified by the Government.

4. Amendment of Rule 87.-In the said rules, in rule 87, in sub-rule (4), after

the words “common portal”,the words, figures and letters “as per rule 16A” shall be

inserted with effect from such date as may be notified by the Government.

5. Amendment of FORM REG-12.-In the said rules, for FORM REG-12, the

following form shall be substituted, with effect from such date as may be notified by

the Government, 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

3.

Father’s Name

4.

Date of Birth

DD/MM/YYYY

5.

Address

of the

Person

Building No./Flat No.

Floor No.

Name of Premises/ Building

Road/ Street

3

Town/City/Locality/Village

Block/ Taluka

District

State

PIN Code

6

Permanent Account Number of the person,

7

Mobile No.

8

Email Address

9

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 BankAccounts to be reported)

Details of Bank Account 1

Account

Number

Type of

Account

IFSC

Bank

Bran

ch

Addr

To be auto-populated

(Edit mode)

Note – Add more bank accounts.

4

(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:

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

1.

Name and Legal Name, if applicable

2.

Gender

Male/Female/Other

3.

Father’s Name

4.

Date of Birth

DD/MM/YYYY

5.

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

6.

Permanent Account Number of the person,

7.

Mobile No.

8.

Email Address

9.

Other ID, if any

(Voter ID No./ Passport No./

Driving License No./ Aadhaar

No./Other)

10.

Effective date of temporary ID

11.

Temporary ID

5

12. Details of Bank Accounts (s) [Optional]

Total number of Bank Accounts maintained by the

applicant (Upto 10 BankAccounts to be reported)

Details of Bank Account

Account

Number

Type of

Account

IFSC

Bank Name

Branch

Address

To be auto-populated

(Edit mode)

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 Karnataka,

(H. R. LALITHA)

Under Secretary to Government,

Finance Department (Exp-2 & 10)

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R.N.I. No. KARBIL/2001/47147 POSTAL REGN. No. RNP/KA/BGS/2202/2017-19

Licensed to post without prepayment WPP No. 297

THAMMAIAH

Digitally signed by THAMMAIAH

DN: c=IN, st=Karnataka, 2.5.4.20=be54f34f4e31eae50203ca7fab5ceb3794f20a8460a2582ef28294d43b8f8b16, postalCode=560059, street=BANGALORE, pseudonym=ca58c76cf7e2445d7a4f3f51407e025e,

serialNumber=4d9b284dcc53d39f1425f50485de07dd86efa302a3fce3729eddea0c1b5098e0, ou=GOVERNMENT OF KARNATAKA, o=GOVERNMENT OF KARNATAKA, cn=THAMMAIAH

Date: 2025.04.01 17:33:21 +05'30'