Rule 17 of 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) The proper officer may, upon submission of an application in FORM GST REG13 or after filling up the said form 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.

Amendments History:

1. In sub-rule (2), the text ‘or after receiving a recommendation from the Ministry of External Affairs, Government of India’ inserted vide Central Tax Notification 22/2017 dt. 17/08/2017, w.e.f. 22/06/2017.

2. Sub-rule (1A) inserted vide Central Tax Notification 75/2017 dt. 29/12/2017.

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Note: The CGST Rules 2017 along with the prescribed Forms were initially notified vide Central Tax Notifications 3/2017 dated 19/06/2017 (Rule 1 to 26), 10/2017 dated 28/06/2017 (Rules 27 to 138) and 15/2017 dated 01/07/2017 (Rules 139 to 162). These Rules/ Forms were subsequently amended by CBIC through various Notifications issued from time to time. Information on this page is a Rule-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.