Deemed registration: central GST grants and rejections determine corresponding state GST registration status. A grant of registration or Unique Identity Number under the Central GST framework is deemed a grant under the State Act unless the corresponding application has been rejected under the State Act within the prescribed time; likewise, rejection under the Central GST framework is deemed a rejection under the State Act notwithstanding 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: central GST grants and rejections determine corresponding state GST registration status.
A grant of registration or Unique Identity Number under the Central GST framework is deemed a grant under the State Act unless the corresponding application has been rejected under the State Act within the prescribed time; likewise, rejection under the Central GST framework is deemed a rejection under the State Act notwithstanding the State Act's time limit.
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