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According to Rule 17 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

  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.
  1. GST Acts and Rules
  2. Central Goods and Services Tax (CGST) Rules, 2017
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CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 8 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .
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