Section 26
Deemed registration.
The Central Goods and Services Tax Act, 2017
About this Act
An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
(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.
(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.