Deemed registration: central GST registration or UIN is treated as state registration unless state rejection occurs. A registration grant or Unique Identity Number issued under the Central Goods and Services Tax Act is deemed to be a grant of registration or Unique Identity Number under the Tripura Act provided the application has not been rejected under the Tripura Act within the time specified in section 25(10); any rejection under the Central Act is deemed a rejection under the Tripura Act notwithstanding section 25(10).
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 or UIN is treated as state registration unless state rejection occurs.
A registration grant or Unique Identity Number issued under the Central Goods and Services Tax Act is deemed to be a grant of registration or Unique Identity Number under the Tripura Act provided the application has not been rejected under the Tripura Act within the time specified in section 25(10); any rejection under the Central Act is deemed a rejection under the Tripura Act notwithstanding section 25(10).
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