Deemed registration under central GST treated as state GST registration unless the state rejects the application within prescribed time. Grant of registration or Unique Identity Number under the Central Goods and Services Tax Act is deemed to be a grant under the State Act provided the application has not been rejected under the State Act within the prescribed time; conversely, any rejection under the Central Act is deemed a rejection under the State Act notwithstanding the State Act time-limit provision.
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 central GST treated as state GST registration unless the state rejects the application within prescribed time.
Grant of registration or Unique Identity Number under the Central Goods and Services Tax Act is deemed to be a grant under the State Act provided the application has not been rejected under the State Act within the prescribed time; conversely, any rejection under the Central Act is deemed a rejection under the State Act notwithstanding the State Act time-limit provision.
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