FORM GST REG-13 - UIN application for a diplomatic mission
An entity actually within the special UIN category seeks a centralised UIN.
Responsible actor: The mission’s authorised person applies. Provision: Section 25(9)(a); rule 17; notification 16/2017-Central Tax(Rate).
Official source and completed example
Download official blank source extract PDF Download completed fictional sample PDF
The sample is a flowed model of the prescribed fields and selected paragraphs, not an official issued PDF. Names, references and facts are fictional. It contains no signature, stamp, DSC or simulated approval.
Current provision checked 21 October 2026. Historical source extract is dated 1 January 2022; later amendments and selected worked period are expressly identified. All examples are fictional, unsigned and unissued.
Worked facts and completed entries
A hypothetical Embassy of the Illustration Republic at 12 Diplomatic Lane, New Delhi, seeks a centralised UIN on 1 September 2026. The scenario expressly assumes the actual section 25(9)(a) and applicable MEA/reciprocity conditions are satisfied. It does not assert that a real embassy/country/certificate exists. Elena Moss, adult mission-authorised officer, completes the applicant route; the alternative officer-upload/verification route is not selected.
Location and Part A
| State /district | Delhi /New Delhi |
|---|---|
| i. Entity | Embassy of the Illustration Republic (fictional) |
| ii. Entity PAN | Not applicable to this section 25(9)(a) entity |
| iii. Authorised signatory | Elena Moss |
| iv. Signatory PAN | Not applicable under the form’s section 25(9)(a) qualification |
| v. Email /vi. Mobile | elena@illustration-mission.example.invalid /EDU-ELENA-MOBILE (+91 non-routable) |
Part B1–4 and contact
| 1. Entity type | Embassy selected; UN Body/Other Person not selected |
|---|---|
| 2. Country | Illustration Republic (fictional country used only in this model) |
| 2A. MEA recommendation letter /date | EDU-MEA-ASSUMED /20 August 2026; educational reference, not a real issued certificate or eligibility finding |
| 3. Relevant notification /date | 16/2017-Central Tax(Rate) /28 June 2017; actual primary notification, conditional diplomatic refund category |
| 4. Building /floor /premises /road | 12 /Ground /Illustration Mission House /Diplomatic Lane |
| 4. City /district /block /State /PIN | New Delhi /New Delhi /Diplomatic Enclave /Delhi /110021 |
| 4. Latitude /longitude | Optional; not supplied |
| Contact email /telephone /fax /mobile | mission@illustration-mission.example.invalid /not maintained /not maintained /EDU-MISSION-MOBILE (+91 non-routable) |
7. Authorised signatory
| First /middle /last name | Elena /none /Moss |
|---|---|
| Father /birth /gender | David Moss /10 March1983 /Female |
| Photo | Fictional person; no actual identity photograph reproduced |
| Mobile /email /telephone | EDU-ELENA-MOBILE /elena@illustration-mission.example.invalid /not maintained |
| Designation /DIN | Mission-authorised administrative officer /not applicable |
| PAN /Aadhaar | Not applicable /not applicable under the form’s section 25(9)(a) exception |
| Indian citizen /passport | No /EDU-PASSPORT-ELENA (non-valid teaching label) |
| Residential building /floor /premises /road | 12 /First /Mission Residence /Diplomatic Lane |
| Town /district /block /State /PIN | New Delhi /New Delhi /Diplomatic Enclave /Delhi /110021 |
8. Bank account
| Total accounts reported | 1 fictional educational bank account |
|---|---|
| Account number | EDU-ACCOUNT-01 (non-routable, not an actual account) |
| Type /IFSC | Current /EDU-IFSC (not a valid banking code) |
| Bank /branch | Illustration Bank /Learning Park teaching branch,12 Learning Park Road, Bengaluru560001 |
| Additional accounts | None reported |
9. Applicant-uploaded evidence
| Authority | Head-of-mission authorisation for Elena dated 25 August 2026, described as fictional and unexecuted |
|---|---|
| Category /conditions | Mission/MEA category and reciprocity evidence assumed for teaching; no simulated actual approval or country entitlement |
| Premises /bank | Corresponding mission address and fictional account record; not fabricated issued documents |
| Officer-upload alternative | Not selected; applicant has the evidence and files this branch |
11. Verification
I, Elena Moss, mission-authorised person, affirm that this hypothetical application matches its stated assumed facts and conceals nothing. Place:New Delhi. Date:1 September 2026. Name/status:Elena Moss, authorised administrative officer. Signature:not executed. The alternative proper-officer signature/designation/jurisdiction block is not selected.
How this form moves the matter forward
- Select the correct statutory registration event and applicant category.
- Reconcile every applicable identity, premises, authorisation, payment and period entry against the actual evidence.
- Use the prescribed form and authenticated portal/proceeding record; this completed fictional model is unsigned and cannot be filed as an issued document.
Evidence supporting these entries
- Relevant application/order and genuine service/filing record
- Entity, premises and authorised-person evidence for the selected branch
- Date, liability and next-step reconciliation
Additional primary authority: Official CGST Act as on 11 June 2026:sections 24/25/27/29/45/51; entity and event-specific registration conditions.
Additional primary authority: April 2026 current CGST Rules, PDF pages 191–209:rules 8–26, including deferred 16A footnote 35, rule 24 closed migration period and current rule 25.
Additional primary authority: Notification 16/2017-Central Tax(Rate),28 June 2017, PDF pages 1–2:section 55, diplomatic reciprocity/MEA conditions; effective 1 July 2017.
Period and legal consequences
UIN is a special section 25(9) identification, not a normal taxable-supplier GST registration or automatic immunity from every tax. The form expressly removes PAN/Aadhaar requirements for its section 25(9)(a) entities/persons. The diplomatic notification’s actual reciprocity/MEA and use conditions must be met for a real refund; the fictional recommendation reference confers no entitlement. A later claim uses RFD-10 with its invoice/period conditions, not REG-13 again.
Primary source and exact locator
Official notified form source: PDF pages 56-58; printed pages 50-52.
CGST Act and government-hosted Act and Rules compilation - Section 25(9)(a); rule 17; notification 16/2017-Central Tax(Rate). Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The mission’s authorised person applies. An entity actually within the special UIN category seeks a centralised UIN.
Can this sample be filed or treated as an issued document?
No. It is a completed fictional teaching example. Use the notified form and the authenticated portal/proceeding record for an actual matter. The example contains no executed signature or official approval.
What must reconcile before the next step?
Relevant application/order and genuine service/filing record; Entity, premises and authorised-person evidence for the selected branch; Date, liability and next-step reconciliation.