Deemed registration: central GST grants count as state registrations unless the state rejects the application within prescribed time. A registration or Unique Identity Number granted under the Central GST law is deemed to be a registration or Unique Identity Number under the Puducherry GST Act, provided the application for registration has not been rejected under this Act within the prescribed period; additionally, any rejection under the Central GST law is deemed a rejection under this Act, notwithstanding the time provision in the specified subsection.
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 grants count as state registrations unless the state rejects the application within prescribed time.
A registration or Unique Identity Number granted under the Central GST law is deemed to be a registration or Unique Identity Number under the Puducherry GST Act, provided the application for registration has not been rejected under this Act within the prescribed period; additionally, any rejection under the Central GST law is deemed a rejection under this Act, notwithstanding the time provision in the specified subsection.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
