Deemed registration ensures central GST grants and rejections are recognized under the state GST regime. A registration or Unique Identity Number granted under the central GST law is deemed to be a grant of registration under the state law unless the state application has been rejected within the time specified in section 25(10); likewise, rejection under the central law is deemed a rejection under the state law notwithstanding section 25(10).
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 ensures central GST grants and rejections are recognized under the state GST regime.
A registration or Unique Identity Number granted under the central GST law is deemed to be a grant of registration under the state law unless the state application has been rejected within the time specified in section 25(10); likewise, rejection under the central law is deemed a rejection under the state law notwithstanding section 25(10).
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.