Sec 26 of CGST Act, 2017 Deemed registration Section
 
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The below post explains about Deemed registration under section 26 of CGST Act,2017.
Section 26 of CGST Act, 2017 explains Deemed registration as below: (The amendments if any will also be updated here soon).
The extract of Section 26 of CGST Act,2017 quoted below:
 
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 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.
The above information clarifies about Deemed registration under section 26 of CGST Act,2017.  
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