Deemed registration

Section 26 – Acts – REGISTRATION – CENTRAL GOODS AND SERVICES TAX ACT, 2017 – Section 26 – Deemed registration 26. (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

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