Deemed registration under state GST: central registration treated as state registration unless local regulation non compliance invalidates it. Deemed registration treats a Unique Identity Number or registration granted under the central GST framework as a grant under the Mizoram GST Act provided the corresponding application has not been rejected under the State Act within the specified period, and subject to compliance with prevailing local regulation whose non compliance renders the deemed grant ineffective within the State; additionally, rejection under the central regime is to be deemed a rejection under the Mizoram 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 state GST: central registration treated as state registration unless local regulation non compliance invalidates it.
Deemed registration treats a Unique Identity Number or registration granted under the central GST framework as a grant under the Mizoram GST Act provided the corresponding application has not been rejected under the State Act within the specified period, and subject to compliance with prevailing local regulation whose non compliance renders the deemed grant ineffective within the State; additionally, rejection under the central regime is to be deemed a rejection under the Mizoram Act.
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