Section 26 Karnataka GST Act 2017 : Deemed registration

By | September 15, 2017
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(Last Updated On: September 15, 2017)

Section 26 Karnataka GST Act 2017

[ Section 26 Karnataka GST Act 2017 explains Deemed registration and is covered in CHAPTER VI REGISTRATION ]

Deemed registration

26. (1) The grant of registration or the Unique Identity Number under the Central 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 Central Goods and Services Tax Act shall be deemed to be a rejection of application for registration under this Act.


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