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Section 17: Assignment of Unique Identity Number to certain special entities

Bihar Goods and Services Tax Rules 2017 updated till year 2024State Rules of Bihar · 2017

(1) Every person required to be granted a Unique Identity Number in accordance with the provisions of subsection (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 the Central Goods and Services Act, 2017 shall be deemed to be granted under the Bihar Goods and Services Tax Act, 2017.]35

(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]36, 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.

Where this provision sits

ActBihar Goods and Services Tax Rules 2017 updated till year 2024
Section17
Marginal noteAssignment of Unique Identity Number to certain special entities
JurisdictionState of Bihar
StatusIn force as published by the source

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