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    <description>Deemed registration treats a registration or Unique Identity Number granted under the Central Goods and Services Tax regime as also granted under the Manipur Goods and Services Tax Act, subject to the condition that the corresponding state application has not been rejected within the statutory period; rejection under the Central Act is likewise deemed a rejection under the State Act.</description>
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      <description>Deemed registration treats a registration or Unique Identity Number granted under the Central Goods and Services Tax regime as also granted under the Manipur Goods and Services Tax Act, subject to the condition that the corresponding state application has not been rejected within the statutory period; rejection under the Central Act is likewise deemed a rejection under the State Act.</description>
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