Deemed cancellation of GST registration: cancellation under central GST automatically aligns with state GST registration status.

Cancellation of registration under one GST Act is deemed to be cancellation under the other Act; a cancellation under the CGST Act operates as a cancellation under the SGST Act pursuant to the deeming provision in Section 21(6), producing a reciprocal registration effect across central and state GST regimes.

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