Deemed registration: central GST registration or UIN treated as state registration unless state rejection occurs.

A registration or Unique Identity Number granted under the Central Goods and Services Tax framework is deemed to be a registration or Unique Identity Number under the Assam Goods and Services Tax Act, provided the application has not been rejected under the Assam Act within the prescribed time; conversely, any rejection under the central framework is deemed a rejection under the Assam Act, notwithstanding the state's procedural time limit.

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