Chapter III of CGST Rules,
2017
REGISTRATION
RULE 17. Assignment of Unique Identity Number to certain special entities (corresponding section 25 to 26) (Relevant Updates)
(1) Every person required to be granted a Unique Identity Number in accordance
with the provisions of subsection (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 1[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.
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1 Inserted vide:22/2017-Central Tax,dt. 17/08/2017 -[Para 2(ii)]
2.Inserted vide:75/2017-Central Tax,dt. 29/12/2017 -[Para 2(i)]