Deemed registration: central GST grant treated as state registration unless the state timely rejects the application. A registration or Unique Identity Number granted under the central GST framework is deemed a grant under the West Bengal GST Act provided the State has not rejected the application within the prescribed time; conversely, any rejection under the central GST framework shall be deemed a rejection under the State Act, making central grant or refusal operative for State registration status.
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 grant treated as state registration unless the state timely rejects the application.
A registration or Unique Identity Number granted under the central GST framework is deemed a grant under the West Bengal GST Act provided the State has not rejected the application within the prescribed time; conversely, any rejection under the central GST framework shall be deemed a rejection under the State Act, making central grant or refusal operative for State registration status.
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