Section 25(9) read with rule 17 of the Central Goods and Services Tax Rules, 2017 covers the provisions of granting of Unique Identification Number. For obtaining the Unique Identification Number, the applicant is required to file an application in Form GST REG-13. The provisions are explained in detail under the current article.

Categories of persons who can apply for the grant of Unique Identification Number-

As per section 25(9) of the Central Goods and Services Tax Act, 2017, the following categories of persons can apply for the grant of Unique Identification Number-

1. Any Multilateral Financial Institution and Organization as notified under the United Nations (Privileges and Immunities) Act, 1947,

2. Any specialized agencies of the United Nations Organization,

3. Consulate of foreign countries,

4. Embassy of foreign countries, and

5. Any other notified person/ class of person.

Understanding the reason for grant of Unique Identification Number-

The above specified categories of persons are granted Unique Identification Number as they are entitled to a refund of GST paid on inward supplies of goods or services or both. As per the rule, the supplier of the goods or services or both is required to record the Unique Identification Number on the tax invoice. Based on such tax invoice, the specified categories of persons will receive the eligible refund.

Filing of an application in Form GST REG-13-

As per rule 17(1) of the Central Goods and Services Tax Rules, 2017, every specified person required to grant Unique Identification Number can, electronically, submit an application in Form GST REG-13. The application in Form GST REG-13 is divided into two parts i.e., Part-A and Part-B.

Part-A contains basic details like-

  • Name of the entity;
  • Permanent Account Number of the entity, if applicable;
  • Name of the Authorized Signatory;
  • Permanent Account Number of the Authorized Signatory, if applicable;
  • E-mail ID of the Authorized Signatory; and
  • Mobile Number of the Authorized Signatory.

Part-B contains additional details like-

  • Address of the entity in respect of which the centralized Unique Identification Number is sought;
  • Following details of Authorized Signatory-
    • Name,
    • Father’s Name,
    • Date of Birth,
    • Mobile Number,
    • E-mail ID,
    • Designation,
    • Residential Address.
  • Bank account details like-
    • Account Number,
    • Type of Account,
    • IFSC,
    • Bank Name, and
    • Branch Address.

After filling all the above details, the application in Form GST REG-13 should be electronically filed using either DSC or EVC. Based on the application a 15 digit Unique Identification Number will be allotted to the applicant.

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