Deemed registration: central GST registration or rejection is treated as state GST registration, subject to state time limits. A grant of registration or the Unique Identity Number under the central GST law is deemed to be a grant under the State Act provided the state application has not been rejected within the state-specified time; likewise, any central GST rejection is 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 rejection is treated as state GST registration, subject to state time limits.
A grant of registration or the Unique Identity Number under the central GST law is deemed to be a grant under the State Act provided the state application has not been rejected within the state-specified time; likewise, any central GST rejection is deemed a rejection under the State Act.
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