The procurement of providing the unique identification number comes under section 25(9) read with rule 17 for Central Goods and Services Tax Rules, 2017. For taking the unique identification number the petitioner is needed to file the application for form GST REG-13. In this article, the provisions are elaborated in detail.
Unique Identification Number can be Applied by the Various Classes of Person
According to section 25(9) of Central Goods and Services Tax Act, 2017, there are kinds of people who can admit themselves to take unique identification number
- Under the United Nations (Privileges and Immunities) Act, 1947, any Multilateral Financial Institution and Organization will be revealed
- Any specific agencies of the United Nations Organization
- Consulate of Foreign Countries
- Embassy of Foreign Countries
- Any Other Notified Person/ Class of Person
Knowing the Intentions to Permit a Unique Identification Number
The mentioned levels of individuals are permitted Unique identification number as they are referred to GST return
Filing of an Application in Form GST REG-13
According to section 17(1) of Central Goods and Services Tax Rules, 2017, every particular person needed to permit a unique identification number which can submit the application electronically for Form GST REG-13. In Form GST REG-13 the application is divided in between two parts that is part -A and Part B.
Part-A includes essential items like
- Name of the entity
- Permanent Account Number of the entity, if applicable
- Name of the Authorized Signatory
- Permanent Account Number
Get to know the easy steps about filling Permanent Account Number (PAN) card application through online. Also know the list of mandatory documents. Read more of the Authorized Signatory, if applicable - E-mail ID of the Authorized Signatory
- Mobile Number of the Authorized Signatory
Part-B includes additional items like
- A centralized unique identification number seeks the address of the person
- Below is the information for authorised 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
- Branch Address
Post filing the mentioned information the application for Form GST REG-13 needs to be filed electronically through DSC or EVC. A 15 digit unique identification number is granted to the petitioner on the basis of application.