Chapter III  of CGST Rules, 2017
 
       REGISTRATION

 

RULE 17. Assignment of Unique Identity Number to certain special entities          (corresponding section 25 to 26)

(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)]