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

Q: What does Section 17 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) deal with?

Section 17 TCITCR pertains to "Assignment of Unique Identity Number to certain special entities". It is part of the The CGST (Input Tax Credit) Rules, 2017, a legislation enacted by the Parliament of India. Section 17 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) governs assignment of Unique Identity Number to certain special entities. As verified on 19 May 2026.

Q: Is Section 17 TCITCR still in force?

Yes, Section 17 of the The CGST (Input Tax Credit) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 17 TCITCR?

धारा 17 TCITCR is the Devanagari Hindi reference for Section 17 of the The CGST (Input Tax Credit) Rules, 2017. Section 17 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) governs assignment of Unique Identity Number to certain special entities. As verified on 19 May 2026.

Q: What is Dhara 17 TCITCR?

Dhara 17 TCITCR is the Roman Hindi reference for Section 17 of the The CGST (Input Tax Credit) Rules, 2017. "Dhara" means "Section" in Hindi. Section 17 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) governs assignment of Unique Identity Number to certain special entities. As verified on 19 May 2026.

Q: How to cite Section 17 of The CGST (Input Tax Credit) Rules, 2017?

Cite as: "Section 17, The CGST (Input Tax Credit) Rules, 2017 (TCITCR)" in legal briefs. For academic writing, use the BlueBook format: The CGST (Input Tax Credit) Rules, 2017, § 17 (India).

Law on Tips Editorial Board

(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 Notification No. G.S.R. 1602(E), dated 29.12.2017 (w.e.f. 19.6.2017).]

(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 Notification No. G.S.R. 1023(E), dated 17.8.2017 (w.e.f. 22.6.2017).] 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.