Deemed registration: central GST registration is treated as state registration unless the state application is timely rejected. The grant of registration or Unique Identity Number under the Central Goods and Services Tax Act is deemed to be a grant under the Kerala GST Ordinance provided the state application has not been rejected within the time specified in section 25(10); conversely, any rejection under the Central Act is deemed to be a rejection under the Kerala Ordinance.
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 registration is treated as state registration unless the state application is timely rejected.
The grant of registration or Unique Identity Number under the Central Goods and Services Tax Act is deemed to be a grant under the Kerala GST Ordinance provided the state application has not been rejected within the time specified in section 25(10); conversely, any rejection under the Central Act is deemed to be a rejection under the Kerala Ordinance.
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