Overview of New Provisions Relating to Unique Identification Marking—CA. Satyadev Purohit

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The Tax Publishers GST--Finance Bill, 2025 Overview of New Provisions Relating to Unique Identification Marking CA. Satyadev Purohit The learned author seeks to make an overview of provisions relating to Unique Identification Marking as proposed to be inserted in the GST regime by the Finance Bill, 2025. 1. Introduction of concept of Unique Identification Marking In order to provide for the measures for streamlining compliances in GST, the GST Council in its 55^nd meeting held on 21-12-2024, at Jaisalmer had recommended to insert an enabling provision in CGST Act, 2017 through Section 148A so as to empower the Government to enforce the Track and Trace Mechanism for specified evasion prone commodities. 2. Meaning of Unique Identification Marking The Finance Bill, 2025 has proposed to insert clause (116A) under section 2 of the Central Goods and Services Tax Act, 2017 (in short "the CGST Act") which defines the term "unique identification marking to mean the unique identification marking referred to in clause (b) of sub-section (2) of section 148A and includes a digital stamp, digital mark or any other similar marking, which is unique, secure and non-removable. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

GST--Finance Bill, 2025

Overview of New Provisions Relating to Unique Identification Marking

CA. Satyadev Purohit

The learned author seeks to make an overview of provisions relating to Unique Identification Marking as proposed to be inserted in the GST regime by the Finance Bill, 2025.

1. Introduction of concept of Unique Identification Marking

In order to provide for the measures for streamlining compliances in GST, the GST Council in its 55^nd meeting held on 21-12-2024, at Jaisalmer had recommended to insert an enabling provision in CGST Act, 2017 through Section 148A so as to empower the Government to enforce the Track and Trace Mechanism for specified evasion prone commodities.

2. Meaning of Unique Identification Marking

The Finance Bill, 2025 has proposed to insert clause (116A) under section 2 of the Central Goods and Services Tax Act, 2017 (in short "the CGST Act") which defines the term "unique identification marking to mean the unique identification marking referred to in clause (b) of sub-section (2) of section 148A and includes a digital stamp, digital mark or any other similar marking, which is unique, secure and non-removable.