Rule 17 of ‘Central Goods and Services Tax (CGST) Rules 2017’: Assignment of Unique Identity Number (UIN) to certain Special Entities
Provisions under Rule 17 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Assignment of Unique Identity Number (UIN) to certain Special Entities”, are as under:
CGST Rule 17: Assignment of Unique Identity Number to certain special entities (Chapter-III: Registration Rules)
(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.]$2
(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 India]$1, 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. In sub-rule (2), the words “or after receiving a recommendation from the Ministry of External Affairs, Government of India” inserted vide Notification No. 22/2017 Central Tax dt 17 Aug. 2017 w.e.f. 22 June 2017.
$2. Sub-rule (1A) inserted vide Notification No. 75/2017 Central Tax dt 29 Dec. 2017
Above information is based on Updated Compilation of “CGST Rules 2017” (as amended upto 9 Oct. 2018) shared by CBIC (i.e. as notified/ amended upto 9 Oct. 2018 by the CBIC). For detailed/ official information and/or subsequent updates, please refer relevant Notifications.
It may be noted that CGST Rules 1 to 26 (pertaining to Chapters on Preliminary/ Composition/ Registration matters) were initially notified by CBIC (CBEC) vide Notification No. 3/2017 Central Tax dt. 19 June 2017, applicable w.e.f. 22 June 2017 (or as may be specified in respective Rules).