Deemed registration: central GST registration or UIN is treated as state registration unless the state timely rejects the application. A registration or Unique Identity Number granted under the central goods and services taxation framework is deemed to be a grant under the state regime provided the state has not rejected the application within the statutory time limit; conversely, any rejection under the central framework is deemed a rejection under the state regime.
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 or UIN is treated as state registration unless the state timely rejects the application.
A registration or Unique Identity Number granted under the central goods and services taxation framework is deemed to be a grant under the state regime provided the state has not rejected the application within the statutory time limit; conversely, any rejection under the central framework is deemed a rejection under the state regime.
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