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)]