Deemed registration under central GST treated as state registration, conditional on absence of timely state rejection.

Deemed registration granted under the Central Goods and Services Tax framework is treated as a grant of registration and Unique Identity Number under the Himachal Pradesh Act provided the application has not been rejected under the State Act within the prescribed time; additionally, any rejection under the central framework is deemed a rejection under the State Act irrespective of the State Act's time-limit.

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