Section 26 - Deemed registration of CGST ACT, 2017

           26. (1) The grant of registration or the Unique Identity Number under the State Goods
and Services Tax Act or the Union Territory Goods and Services Tax Act shall be deemed to
be a grant of registration or the Unique Identity Number under this Act subject to the
condition that the application for registration or the Unique Identity Number has not been
rejected under this Act within the time specified in sub-section (10) of section 25.
               (2) Notwithstanding anything contained in sub-section (10) of section 25, any rejection
of application for registration or the Unique Identity Number under the State Goods and
Services Tax Act or the Union Territory Goods and Services Tax Act shall be deemed to be a
rejection of application for registration under this Act.

Analysis by Experts

No explanations yet!!! Please, Login to provide explanation for this section.
Browse all sections of CGST ACT, 2017
Ask