Deemed registration under GST treats central registration as state registration unless the state rejects the application. Grant of registration or a Unique Identity Number under the Central GST regime is deemed to be a grant under the Orissa GST Act provided the state-level application has not been rejected within the applicable time; likewise, rejection under the Central Act is deemed to be a rejection under the State 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 GST treats central registration as state registration unless the state rejects the application.
Grant of registration or a Unique Identity Number under the Central GST regime is deemed to be a grant under the Orissa GST Act provided the state-level application has not been rejected within the applicable time; likewise, rejection under the Central Act is deemed to be a rejection under the State Act.
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