(१)

भााग चाार-ब-७७–१

RNI No. MAHBIL /2009/37831

महाराष्टट्रõ शासन राजपत्र

असाधारण भाग चार-ब

वर्षष ११, अंक २८(२)]

मंगळवार, फेेब्रुुवारी २५, २०२५/फाल्गुन ६, शके १९४६

[पृष्ठेे ५, किं�ंमत : रुपयेे ९.००

असाधारण क्रमांं�क ७७

प्राधिकृत प्रकाशन

महाराष्टट्र शासनाने महाराष्टट्र अधिनिय

मांन््वये तयार केलेले

(भाग एक, एक-अ आणि एक-ल यांमध््यये प्रसिद्ध केलेले निय

म व आदेश यांव््यतिरिक्त) निय

म व आदेश.

FINANCE DEPARTMENT

Mantralaya, Madam Cama Marg, Hutatma Rajguru Chowk,

Mumbai 400 032, dated the 25th February, 2025.

NOTIFICATION

Notification No. 07/2025—State Tax

Maharashtra Goods And Services Tax Act, 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.”.

महाराष्ट्र शासन राजपत्र असाधारण भाग चार-ब, फेेब्रुुवारी २५, २०२५/फाल्गुन ६, शके १९४६

3. 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

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 regis

tration/ 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

Account

IFSC

Bank Name

Branch

Address

To be auto-populated (Edit mode)

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.

भााग चाार-ब-७७–२

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

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

Accoun

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 Maharashtra,

MANDAR KELKAR,

Deputy Secretary to Government.

Note.—The principal rules were published in the Maharashtra Government Gazette, Extra-

ordinary, 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.