This section explains the concept of "deemed registration" under the Goods and Services Tax (GST) framework. According to Section 26(1), if a business is granted registration or a Unique Identity Number (UIN) under either the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, it is automatically considered registered under the central GST Act as well. However, this is contingent upon the application not being rejected within the specified timeframe outlined in Section 25(10).
Furthermore, Section 26(2) states that if an application for registration or a UIN is rejected under the State or Union Territory GST Acts, this rejection is also considered valid under the central GST Act. Essentially, this section ensures that the registration process is streamlined across different jurisdictions, and a decision made in one jurisdiction (whether acceptance or rejection) is respected across the GST system.
Note: It is an AI generated summary for reference purpose only.
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.
