Provisions under Rule 17 of CGST Rules, 2017 relating to “Assignment of Unique Identity Number (UIN) to certain Special Entities”:
CGST Rule 17: Assignment of Unique Identity Number to certain special entities (Chapter III: Registration Rules) [*1]
(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. [*3]
(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, [*2] 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.
Notes (History of Amendments in Bare Text):
1. CGST Rule 17 introduced vide Notification 3/2017, effective 22/06/2017.
2. In sub-rule (2), the text “or after receiving a recommendation from the Ministry of External Affairs, Government of India,” inserted from 22/06/2017 vide Notification 22/2017.
3. Sub-rule (1A) inserted from 29/12/2017 vide Notification 75/2017.
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