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Section 26 - Central Goods and Services Tax Act, 2017
The Central Goods and Services Tax Act, 2017
26. Deemed registration.-
(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.
Related Sections
- Section 19: Taking input tax credit in respect of inputs and capital goods sent for job work
- Section 149: Goods and services tax compliance rating
- Section 70: Power to summon persons to give evidence and produce documents
- Section 38: Furnishing details of inward supplies
- Section 167: Delegation of powers
Related Acts
- National Commission for Indian System of Medicine Act, 2020
- Maternity Benefit (Amendment) Act, 2017
- National Dental Commission Act, 2023
- Union Territory Goods and Services Tax (Amendment) Act, 2018
- Prohibition of Electronic Cigarettes (Production, Manufacture, Import, Export, Transport, Sale, Distribution, Storage and Advertisement) Act, 2019