{"act":{"id":"cgst-rules-2017","short_title":"The Central Goods and Services Tax Rules, 2017","long_title":"Rules made by the Central Government under section 164 of the Central Goods and Services Tax Act, 2017.","act_number":"G.S.R. 610(E)","act_year":2017,"enact_date":"2017-06-19","enforcement_date":"2017-06-22","ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"rule","section_count":213,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/cgst-rules-2017/"},"unit":"rule","section":{"number":"17","heading":"Assignment of Unique Identity Number to certain special entities","text":"(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 . Amendment notes 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.","html":"<p>(1) Every person required to be granted a Unique Identity Number in accordance with the provisions of sub-section (9) of section <a href=\"/cgst-rules-2017/rule/25/\">25</a> 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 <a href=\"/cgst-rules-2017/rule/25/\">25</a> 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 .</p><p class=\"rubric\">Amendment notes</p><p>1. Inserted vide Notification No.75/2017 - CT., dated 29.12.2017.</p><p>2. Inserted (w.e.f. 22.06.2017) vide Notification No. 22/2017 - CT., dated 17.08.2017.</p>","words":185,"text_source":"published"},"rule":{"number":"17","heading":"Assignment of Unique Identity Number to certain special entities","text":"(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 . Amendment notes 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.","html":"<p>(1) Every person required to be granted a Unique Identity Number in accordance with the provisions of sub-section (9) of section <a href=\"/cgst-rules-2017/rule/25/\">25</a> 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 <a href=\"/cgst-rules-2017/rule/25/\">25</a> 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 .</p><p class=\"rubric\">Amendment notes</p><p>1. Inserted vide Notification No.75/2017 - CT., dated 29.12.2017.</p><p>2. Inserted (w.e.f. 22.06.2017) vide Notification No. 22/2017 - CT., dated 17.08.2017.</p>","words":185,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/cgst-rules-2017/rule/17/","note":null,"source_note":"Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}