Section 17 in Punjab Goods and Services Tax Rules, 2017
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.(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.] [Inserted by Punjab Notification No. G.S.R.9/P.A.5/2017/S.164/Amd.(10)/2018, dated 23.10.2017 (w.e.f. 29.6.2017).](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] [Inserted by Punjab Notification No. G.S.R.42/P.A.5/2017/S.164/Amd.(3)/2017, dated 20.9.2017 (w.e.f. 29.6.2017).] 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.
