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

CGST Rules, 2017 · Assignment of Unique Identity Number to certain special entities

CGST Rules 2 Amendments

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Rule 17 of the CGST Rules, 2017 governs Assignment of Unique Identity Number to certain special entities. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 17 CGST: Assignment of Unique Identity Number to certain special — eligibility, conditions, case laws and compliance impact under Indian tax law.

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(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.¹

(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 India², 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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Amendment History

12Superscript numbers in the text mark amended passages — click them to jump here. Click "↑ view in text" to jump back.

2017↑ view in text

Inserted vide Notification No.75/2017 - CT., dated 29.12.2017.

2017↑ view in text

Inserted (w.e.f. 22.06.2017) vide Notification No. 22/2017 - CT., dated 17.08.2017.

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

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Amendment History

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