Rule 17 of CGST Rules - Assignment of Unique Identity Number to certain special entities

17. Assignment of Unique Identity Number to certain special entities.[1]

(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.

[2][(1A) The Unique Identity Number granted under sub-rule (1) to a person under clause (a) of sub-section (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 [3][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.

[1] This Rule was inserted by Notification No. 03/2017-Central Tax dt. 19-06-2017 wef 22-06-2017.

[2] Sub-rule inserted by Rule 2(i) of The CGST(14^th A)R, 2017 vide Notification No. 75/2017-Central Tax dt. 29-12-2017 wef 29-12-2017.

[3] Words inserted by Rule 2(ii) of CGST(5^th A)R, 2017 vide Notification No. 22/2017-Central Tax dt. 17-08-2017 wef 22-06-2017.

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CHAPTER III - REGISTRATION

Rule 17 of CGST Rules - Assignment of Unique Identity Number to certain special entities