Guide on Section 26 of CGST Act - Deemed registration

Last Updated: 22-06-2017

Contents

Para	Topics	Section/Rules/N/C/O
26.0	Deemed Registration under Other’s Act	NA
26.1	Registration under SGST/UTGST Act shall be deemed to be grant of registration under CGST Act	Section 26(1)
26.2	Rejection of application under SGST/UTGST Act shall be deemed to be rejection under CGST Act	Section 26(2)

26.0 Deemed Registration under Other’s Act

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Registration or Rejection of application under SGST/UTGST Act shall be deemed to be registration under CGST Act

26.1 Registration under SGST/UTGST Act shall be deemed to be grant of registration under CGST Act

Section 26(1)

The grant of registration/ UIN under the SGST/UTGST Act

shall be deemed to be a grant of registration/ UIN under this Act

subject to the condition that the application for registration/ UIN has not been rejected under this Act within the time specified u/s 25(10)

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There is single registration whether it be CGST / IGST/ SGST/ UTGST. There is no need to have separate registration for each of the Acts.

26.2 Rejection of application under SGST/UTGST Act shall be deemed to be rejection under CGST Act

Section 26(2)

Notwithstanding anything contained in section 25(10)

any rejection of application for registration/ UIN under the SGST/UTGST Act

shall be deemed to be a rejection of application for registration under this Act.