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of <h1>Deemed Registration Under J&K GST Act: Section 26 Aligns with Central GST for Seamless Process</h1> The Jammu and Kashmir Goods and Services Tax Act, 2017, Section 26, addresses deemed registration. It states that if a registration or Unique Identity Number is granted under the Central Goods and Services Tax Act, it is considered granted under this Act, provided the application is not rejected within the specified time in Section 25(10). Additionally, any rejection of registration or Unique Identity Number under the Central Act is considered a rejection under this Act.
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