Deemed registration under GST treats central registration as state registration unless the application is rejected within prescribed time. Grant of registration or a Unique Identity Number under the Central GST framework is deemed to be a grant under the State Act provided the application has not been rejected under the State Act within the prescribed time; a rejection under the Central Act is likewise deemed to be a rejection under the State 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 central registration as state registration unless the application is rejected within prescribed time.
Grant of registration or a Unique Identity Number under the Central GST framework is deemed to be a grant under the State Act provided the application has not been rejected under the State Act within the prescribed time; a rejection under the Central Act is likewise deemed to be a rejection under the State Act.
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