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<h1>GST Registration Validity Tied to Central Act Under Section 26; Rejections Affect Both Acts Equally</h1> The Delhi Goods and Services Tax Act, 2017, under Section 26, stipulates that registration or the Unique Identity Number granted under the Central Goods and Services Tax Act is considered valid under this Act unless the application is rejected within the specified timeframe in Section 25(10). Furthermore, any rejection of an application under the Central Goods and Services Tax Act is also considered a rejection under this Act.