THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
REGISTRATION
Section 26:
Deemed registration
(Relevant Rule 17)
(1) The grant of registration
or the Unique Identity Number under the State Goods and Services Tax Act or the
Union Territory Goods and Services Tax Act shall be deemed to be a grant of
registration or the Unique Identity Number under this Act subject to the
condition that the application for registration or the Unique Identity Number
has not been rejected under this Act within the time specified in sub-section
(10) of section 25.
(2) Notwithstanding anything contained in sub-section (10) of
section 25, any
rejection of application for registration or the Unique Identity Number under
the State Goods and Services Tax Act or the Union Territory Goods and Services
Tax Act shall be deemed to be a rejection of application for registration under
this Act.