Section

Section 26 of CGST Act

Deemed registration

      (1)   The grant of registration or the Unique Identity Number under the SGST Act or the UTGST 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.

                     Thanks and regards

           CA Rahul Gupta