Text
The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Rules as published in the Gazette of India is the legal source.
Rule 17, verbatim (show)
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.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.
Submitted UIN application 17(1)
Questions to answer on the file10 questions
India-wide UIN applicability 17(1A)
Questions to answer on the file2 questions
Discretionary UIN assignment and certificate 17(2)
Questions to answer on the file12 questions
Amendment history
The CBIC text carries 2 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change |
|---|---|
| 1 | Inserted vide Notification No.75/2017 - CT., dated 29.12.2017.[2] |
| 2 | Inserted (w.e.f. 22.06.2017) vide Notification No. 22/2017 - CT., dated 17.08.2017.[3] |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 25 of the CGST Act, 2017 | Section 25 of the CGST Act, 2017 (9) prescribed by this provision | 25(9) "shall be granted a Unique Identity Number in such manner and for such purposes"; 25(9) "as may be prescribed" |
| Rule 8 | this provision requires Rule 8 | 17(1) "in the manner specified in rule 8" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Circulars (3)
| Number | Date | Subject |
|---|---|---|
| Circular No. 223/17/2024-GST | 10 July 2024 | Amendment in circular no. 1/1//2017 in respect of Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder. |
| Circular No. 36/10/2018-GST | 13 March 2018 | Processing of refund application for UIN entities. |
| Circular No. 1/01/2017-GST | 26 June 2017 | Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder-Reg. |
Notifications (4)
| Number | Date | Subject |
|---|---|---|
| Notification No. 18/2025-Central Tax | 31 October 2025 | Seeks to notify the Central Goods and Services Tax (Fourth Amendment) Rules 2025 |
| Notification No. 75/2017-Central Tax | 29 December 2017 | CGST (Fourteenth Amendment) Rules,2017 |
| Notification No. 22/2017-Central Tax | 17 August 2017 | Seeks to amend the CGST Rules, 2017 |
| Notification No. 03/2017-Central Tax | 19 June 2017 | Notifying the CGST Rules, 2017 on registration and composition levy amended by a later instrument |
Unsettled questions
The words of Rule 17 do not answer these questions. Where one decides a matter on the file, the answer depends on the position taken on it.
- Which days count as working days for the three-working-day certificate period? The existing calendar question has been centrally widened to Rule 17.
- Does the selected start-date treatment for three working days apply when Rule 17(2) uses an officer-filled form or Ministry recommendation without a submitted application? The deadline is phrased from application submission; no substitute start date is given.
See also
- Section 25 of the CGST Act, 2017: procedure for registration
- Rule 8 of the CGST Rules, 2017: application for registration
References
- Central Board of Indirect Taxes and Customs. "Rule 17. Assignment of Unique Identity Number to certain special entities". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 2. Retrieved 17 September 2026.
- Notification No. 75/2017-Central Tax, dated 29 December 2017: CGST (Fourteenth Amendment) Rules,2017. Cited in CBIC footnote 1.
- Notification No. 22/2017-Central Tax, dated 17 August 2017: Seeks to amend the CGST Rules, 2017. Cited in CBIC footnote 2.
External links
- CGST Rules, 2017, Rule 17 on the CBIC tax information portal