CGST Rule 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 “or after receiving a recommendation from the Ministry of External Affairs, Government of India”, (See note 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.
Note 1: Inserted via Central Goods and Services Tax (Fourth Amendment) Rules 2017, Notification No. 17/2017 – Central Tax
