CGST Rule 17 – Assignment of Unique Identity Number to certain special entities [Updated 2019]

CGST Rule 17 – Assignment of Unique Identity Number to certain special entities

Rule 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.]

Rule 17 (2)

The proper officer 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.


[1] Inserted by the Central Goods and Services Tax (Fourteenth Amendment) Rules, 2017 w.e.f. 29/12/2017 – Date of Amendment : 29-12-2017, Effective from : 29-12-2017, Retrospective Effect : No

[2] Inserted by the Central Goods and Services Tax (Fifth Amendment) Rules, 2017 w.e.f. 22/06/2017 – Date of Amendment : 17-08-2017, Effective from : 22-06-2017, Retrospective Effect : Yes

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