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Rule - 17, Assignment of Unique Identity Number to certain special entities (CGST Rules, 2017)

Assignment of Unique Identity Number to certain special entities.

(1) Every person required to be granted a Unique Identity Number in accordance with the provisions of sub-section (9) of section 25 may submit an application electronically in FORM GST REG-13, duly signed or verified through electronic verification code, in the manner specified in rule 8 at the common portal, either directly or through a Facilitation Centre notified by the Commissioner.

*31*[(1A) The Unique Identity Number granted under sub-rule (1) to a person under clause (a) of subsection (9) of section 25 shall be applicable to the territory of India.]

(2) The proper officer may, upon submission of an application in FORM GST REG-13 or after filling up the said form *32*[or after receiving a recommendation from the Ministry of External Affairs, Government of India], assign a Unique Identity Number to the said person and issue a certificate in FORM GST REG-06 within a period of three working days from the date of the submission of the application .

Notes:-

*31*. Inserted vide Notification No.75/2017 - CT dated 29.12.2017.

*32*. Inserted vide Notification No. 22/2017 – CT dated 17.08.2017 – Brought into force w.e.f. 22.06.2017.

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Rule - 17, Assignment of Unique Identity Number to certain special entities (CGST Rules, 2017)

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(1) Every person required to be granted a Unique Identity Number in accordance with the provisions of sub-section (9) of section 25 may submit an application electronically in FORM GST REG-13, duly signed or verified through electronic verification code, in the manner specified in rule 8 at the common portal, either directly or through a Facilitation Centre notified by the Commissioner. *31*[(1A) The Unique Identity Number granted under sub-rule (1) to a person under clause (a) of subsection (9) of section 25 shall be applicable to the territory of India.] (2) The proper officer may, upon submission of an application in FORM GST REG-13 or after filling up the said form *32*[or after receiving a recommendation from the Ministry of External Affairs, Government of India], assign a Unique Identity Number to the said person and issue a certificate in FORM GST REG-06 within a period of three working days from the date of the submission of the application . Notes:- *31*. Inserted vide Notification No.75/2017 - CT dated 29.12.2017. *32*. Inserted vide Notification No. 22/2017 – CT dated 17.08.2017 – Brought into force w.e.f. 22.06.2017.

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Court to examine legality of Section 17(5)(d) of Central Goods and Services Tax…

Section - 25, Procedure for registration (CGST ACT, 2017)

Rule - 17, Assignment of Unique Identity Number to certain special entities (CGST Rules, 2017)