Deemed registration under GST: Central grant treated as State registration unless State rejection occurs within prescribed time.

Central GST registration or issuance of a Unique Identity Number is deemed to be a grant of registration or Unique Identity Number under the State Act provided the State has not rejected the application within the time specified in sub-section (10) of section 25. Additionally, any rejection of the application under the Central Act is deemed to be a rejection under the State Act notwithstanding the time limit in sub-section (10) of section 25.

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