Deemed registration: Central GST registration or UIN is treated as state registration unless the state rejects the application. A registration or Unique Identity Number granted under the Central Goods and Services Tax Act is deemed to be a grant of registration or UIN under the Madhya Pradesh Act provided the application has not been rejected under the State Act within the specified time; any rejection under the Central Act is also deemed a rejection under the State 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: Central GST registration or UIN is treated as state registration unless the state rejects the application.
A registration or Unique Identity Number granted under the Central Goods and Services Tax Act is deemed to be a grant of registration or UIN under the Madhya Pradesh Act provided the application has not been rejected under the State Act within the specified time; any rejection under the Central Act is also deemed a rejection under the State Act.
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