Amendment in GST

REGD. No. D. L.-33002/99 GOVERNMENT OF INDIA Delhi Gazette SG-DL-E-01062026-273049 EXTRAORDINARY PUBLISHED BY AUTHORITY No. 138] | [N. C. T. D. No. 53 DELHI, THURSDAY, MAY 21, 2026/VAISAKHA 31, 1948 PART IV GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 21st May, 2026 No. 07/2025-State Tax F. No. 3 (01)/Fin.(Exp-I)/2026-27/DS-I/496.— In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lieutenant Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely: 1. | (1) These rules may be called the Delhi 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. 3641 DG/2026 | (1) 2 | DELHI GAZETTE : EXTRAORDINARY | PART IV] 2. In the Delhi 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.". 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 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 | Building No./Flat No. | Person | 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, if available 7. | Mobile No. 8. | Email Address [PART IV | DELHI GAZETTE : EXTRAORDINARY | 7 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 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 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. 8 | DELHI GAZETTE : EXTRAORDINARY | 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 | Building No./ Flat No. | Person | 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, if available 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 [PART IV | DELHI GAZETTE : EXTRAORDINARY | 9 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 | 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.". Note: The principal rules were published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (10)/Fin.(Rev-I)/2017-18/DS-I/342, dated 22nd June, 2017 and were last amended vide notification No. 20/2024 – State Tax, published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number No. F.3 (40)/Fin.(Exp-I)/2025-26/DS-I/114 dated 06-02-2026. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, MANGEJ SINGH, Dy. Secy (Fin.) Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054. SARVESH KUMAR SRIVASTAVA Date: 2026 06:01 23:32:31+0530