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CA Final · Indirect Tax Laws · Registration

Shree Ganesh Traders, Pune, a regular taxpayer, was granted registration under the Maharashtra SGST Act. Its application for registration was not rejected within the time specified under the CGST Act for rejection. Which statement about its registration under the CGST Act is correct?

Registration granted under the State GST Act is deemed to be a grant under the CGST Act, provided the application was not rejected within the time specified in section 25(10). No separate application, verification or waiting period is required for this deemed registration.

  1. AIt is deemed to be granted registration under the CGST Act, since the SGST grant is deemed a grant under the CGST Act subject to the application not being rejected within the specified timeCorrect
  2. BIt must file a separate application, as SGST registration has no effect under the CGST Act
  3. CIt is deemed registered only if the Central officer physically verifies the premises
  4. DIt is deemed registered only after a period of six months from the SGST grant

Explanation

Section 26(1) provides that grant of registration under the SGST/UTGST Act is deemed a grant under the CGST Act, subject to the condition that the application has not been rejected within the time specified in section 25(10). The other options add conditions (separate application, verification, six months) that the section does not contain.

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