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Friday, March 11, 2022

Rule 17 of CGST Rules 2017

Assignment of Unique Identity Number to certain special entities.-

(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.]27

(2) The proper officer may, upon submission of an application in FORM GST REG-13 or after filling up the said formor after receiving a recommendation from the Ministry of External Affairs, Government of India28, 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.

Amendmends made to Rule 17 of CGST Rules 2017

27 Inserted vide Notf no. 75/2017 – CT dt. 29.12.2017

28 Inserted vide Notf no. 22/2017 – CT dt. 17.08.2017