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of <h1>Deemed Registration Under Assam GST Act: Section 26 Aligns with Central GST for Streamlined Registration Processes</h1> The Assam Goods and Services Tax Act, 2017, Section 26, addresses deemed registration. It states that if a registration or Unique Identity Number is granted under the Central Goods and Services Tax Act, it is considered granted under the Assam Act unless the application is rejected within the specified time in Section 25(10). Additionally, if an application is rejected under the Central Act, it is also deemed rejected under the Assam Act.
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