(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 ! This rule was inserted by Notification No. MGST-1025/C.R.-12/ Taxation, (Notification No. 07/2025, Amendment- 2025), dated 25th February, 2025, 38 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.
I[(1A) The Unique Identity Number granted Central Goods and Services Tax Act, 2017 shall be granted under the Maharashtra Goods and Services Tax Act, 2017.]
(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.