Deemed registration under central GST produces corresponding state registration unless the application is rejected under state law. A grant of registration or a Unique Identity Number under the Central Goods and Services Tax Act is deemed to be a grant under this Act provided the application has not been rejected under this Act within the time specified; and any rejection under the Central Act is deemed to be a rejection under this 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 produces corresponding state registration unless the application is rejected under state law.
A grant of registration or a Unique Identity Number under the Central Goods and Services Tax Act is deemed to be a grant under this Act provided the application has not been rejected under this Act within the time specified; and any rejection under the Central Act is deemed to be a rejection under this Act.
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