Deemed registration: central GST registration treated as state registration unless the state application is timely rejected. A registration or Unique Identity Number granted 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 law within the prescribed time; conversely, a rejection under the Central GST framework is 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: central GST registration treated as state registration unless the state application is timely rejected.
A registration or Unique Identity Number granted 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 law within the prescribed time; conversely, a rejection under the Central GST framework is deemed to be a rejection under the state Act.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.