CGST Rule 17 of Central Goods and Services Tax Rules, 2017 – Assignment of Unique Identity Number to certain special entities

The Central Goods and Services Tax Act, 2017

The Central Goods and Services Tax Rules, 2017

Chapter-III Registration

Rule 17: Assignment of Unique Identity Number to certain special entities.

17. (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.

¹[(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^c1 may, upon submission of an application in FORM GST REG-13 or after filling up the said form ²[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.

References

Enforcement:

Enforced w.e.f. June 22, 2017 [Notification No. G.S.R. 610(E) dated 19.06.2017].

Amendments:

1. Inserted by Central Goods and Services Tax (Fourteenth Amendment) Rules, 2017 vide Notification No. 75/2017 – Central Tax dated 29th December, 2017, w.e.f. 29.12.2017.

2. Inserted by Central Goods and Services Tax (Fifth Amendment) Rules, 2017 vide Notification No. 22/2017 – Central Tax dated 17th August, 2017, w.e.f. 22.06.2017.

Circulars:

c1. Proper officer for provisions relating to Registration and Composition levy, refer Circular No.1/1/2017 dated 26.06.2017.

c2. Processing of refund applications for Unique Identity Number (UIN) entities. [Circular No. 36/10/2018-GST dated 13.03.2018]