Deemed registration under central GST treated as state registration unless the state rejects the application within its prescribed process. Grant of registration or issuance of a Unique Identity Number under the Central Goods and Services Tax Act is deemed to be a grant of registration or Unique Identity Number under the Jharkhand Goods and Services Tax Act, subject to non-rejection of the application under the State Act within the prescribed time; conversely, rejection under the Central Act is deemed 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 central GST treated as state registration unless the state rejects the application within its prescribed process.
Grant of registration or issuance of a Unique Identity Number under the Central Goods and Services Tax Act is deemed to be a grant of registration or Unique Identity Number under the Jharkhand Goods and Services Tax Act, subject to non-rejection of the application under the State Act within the prescribed time; conversely, rejection under the Central Act is deemed a rejection under the State Act.
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