Deemed registration under GST: Central grants and rejections determine corresponding State registration effect.

Deemed registration under the Jammu and Kashmir GST regime treats a registration or Unique Identity Number granted under the Central GST law as effective under the State law provided the State application has not been rejected within the statutory period; conversely, any rejection of registration or UIN under the Central law is deemed a rejection under the State law, creating cross-recognition of grants and refusals.

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