Deemed registration under GST: central grant treated as state registration unless state rejects the application within prescribed time. Grant of registration or issuance of a Unique Identity Number under the Central GST framework is deemed to be a grant under the State Act provided the state application has not been rejected within the time specified; conversely, any rejection under the Central GST framework 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: central grant treated as state registration unless state rejects the application within prescribed time.
Grant of registration or issuance of a Unique Identity Number under the Central GST framework is deemed to be a grant under the State Act provided the state application has not been rejected within the time specified; conversely, any rejection under the Central GST framework is deemed to be a rejection under the State Act.
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