Home Forums CGST Act sec 26:Deemed registration.

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      (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.

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