Deemed registration under GST treats state or union territory approval and rejection as corresponding central registration action. Grant of registration or a Unique Identity Number under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act is treated as a corresponding grant under the Central Goods and Services Tax Act, subject to the condition that the application has not been rejected under the Central Act within the prescribed time limit. Rejection under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act is treated as rejection of the corresponding application under the Central Goods and Services Tax Act.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Deemed registration under GST treats state or union territory approval and rejection as corresponding central registration action.
Grant of registration or a Unique Identity Number under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act is treated as a corresponding grant under the Central Goods and Services Tax Act, subject to the condition that the application has not been rejected under the Central Act within the prescribed time limit. Rejection under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act is treated as rejection of the corresponding application under the Central Goods and Services Tax Act.
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