Important Keyword: section 25, rule 8, FORM GST REG-13.
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GST 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.
1[(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 REG-13 or after filling up the said form 2[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 .
1. Inserted vide Notification No.75/2017 – CT., dated 29.12.2017.
2. Inserted (w.e.f. 22.06.2017) vide Notification No. 22/2017 – CT., dated 17.08.2017.
Official Income Tax Return filing website: https://incometaxindia.gov.in/
