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Rules

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

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 25shall be applicable to the territory of India.

(2) The proper officer may, upon submission of an application in FORM GST REG-13 2[or after filling up the said form, 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.

Notes:

1.Inserted byNotification No. 75/2017-Central Tax issued dated 29th December,2017.

2. Inserted by Notification No. 22/2017– Central Tax issued dated 17th August, 2017.

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