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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Unique identity number for certain entities: electronic application triggers time bound assignment and certificate issuance.</h1> Assignment of a Unique Identity Number requires an electronic application in FORM GST REG-09, verified per rule 1, submitted at the Common Portal directly or through a Facilitation Centre. The proper officer may assign the Unique Identity Number and issue a certificate in FORM GST REG-06 upon submission or completion of FORM GST REG-09, within three common working days of the application date.

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