Provisions under Rule 17 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Assignment of Unique Identity Number (UIN) to certain Special Entities”, are as under:
CGST Rule 17: Assignment of Unique Identity Number to certain special entities (Chapter-III: Registration Rules)
(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.
(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. [sub-rule (1A) inserted from 29/12/2017: refer Note 2]
(2) The proper officer may, upon submission of an application in FORM GST REG-13 or after filling up the said form or after receiving a recommendation from the Ministry of External Affairs, Government of India, [text inserted from 22/06/2017: refer Note 1] 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.
Amendments History:
1. In sub-rule (2), the text ‘or after receiving a recommendation from the Ministry of External Affairs, Government of India’ inserted from 22/06/2017 vide Notification 22/2017.
2. Sub-rule (1A) inserted from 29/12/2017 vide Notification 75/2017.
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| CGST Rules 2017: Last Updated 30/11/2023 |
| The CGST Rules 2017 along with the prescribed GST Forms were initially notified vide Notifications 3/2017 dated 19/06/2017 (Rule 1 to 26), 10/2017 dated 28/06/2017 (Rules 27 to 138) and 15/2017 dated 01/07/2017 (Rules 139 to 162). These Rules/ Forms were subsequently amended by CBIC through various Notifications issued from time to time. Information on this page is a Rule-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website. |
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