Deemed registration under GST treats Central Act registration as state registration unless the state's rejection applies. A Central Goods and Services Tax Act registration or Unique Identity Number is deemed to be a grant of registration or UIN under the Karnataka Act unless the State Act rejects the application within the prescribed period; likewise, a Central Act rejection is deemed to be a rejection under the Karnataka Act notwithstanding the State Act's rejection timelines.
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 GST treats Central Act registration as state registration unless the state's rejection applies.
A Central Goods and Services Tax Act registration or Unique Identity Number is deemed to be a grant of registration or UIN under the Karnataka Act unless the State Act rejects the application within the prescribed period; likewise, a Central Act rejection is deemed to be a rejection under the Karnataka Act notwithstanding the State Act's rejection timelines.
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