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    <title>Deemed registration Section [ Section 26 ]</title>
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    <description>Deemed registration treats a registration or Unique Identity Number granted under a State or Union Territory GST Act as effective under the central Act unless the application is rejected within the time prescribed under the central law; rejections under State/UT law are reciprocally deemed rejections under the central Act. Rule 9(5) provides that an application is deemed approved where the proper officer fails to act within prescribed working-day timelines after submission or after receipt of required clarifications, subject to subsequent verification procedures and SOPs for taxpayers granted deemed registration.</description>
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      <description>Deemed registration treats a registration or Unique Identity Number granted under a State or Union Territory GST Act as effective under the central Act unless the application is rejected within the time prescribed under the central law; rejections under State/UT law are reciprocally deemed rejections under the central Act. Rule 9(5) provides that an application is deemed approved where the proper officer fails to act within prescribed working-day timelines after submission or after receipt of required clarifications, subject to subsequent verification procedures and SOPs for taxpayers granted deemed registration.</description>
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