Assignment of Unique Identity Number to certain special entities under GST / Rule-17 of CGST Rules 2017

Rule-17 of CGST Rules 2017

17. 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.

(2) The prop­er offi­cer may, upon sub­mis­sion of an appli­ca­tion in FORM GST REG-13 or after fill­ing up the said form, 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.