Deemed registration under central GST treated as state registration, conditional on absence of timely state rejection. Deemed registration granted under the Central Goods and Services Tax framework is treated as a grant of registration and Unique Identity Number under the Himachal Pradesh Act provided the application has not been rejected under the State Act within the prescribed time; additionally, any rejection under the central framework is deemed a rejection under the State Act irrespective of the State Act's time-limit.
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, conditional on absence of timely state rejection.
Deemed registration granted under the Central Goods and Services Tax framework is treated as a grant of registration and Unique Identity Number under the Himachal Pradesh Act provided the application has not been rejected under the State Act within the prescribed time; additionally, any rejection under the central framework is deemed a rejection under the State Act irrespective of the State Act's time-limit.
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