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CS Professional · Goods and Services Tax (GST) and Corporate Tax Planning · Procedural Compliance under GST

Under section 26 of the CGST Act, 2017, which statement about deemed registration is correct?

Registration granted under the State or Union Territory GST Act is deemed granted under CGST, provided the application was not rejected under CGST within the time specified in section 25(10). Likewise, a rejection under the State Act is deemed a rejection under CGST.

  1. ARegistration granted under the State GST Act is deemed granted under CGST, provided the application was not rejected under CGST within the time in section 25(10)Correct
  2. BRegistration under CGST is granted only after a separate independent application
  3. CRejection of an application under the State GST Act does not affect CGST registration
  4. DDeemed registration applies only to cancellation, not to grant

Explanation

Section 26(1) deems the grant of registration or UIN under the SGST/UTGST Act to be a grant under CGST, subject to the application not being rejected under CGST within the time in section 25(10). Section 26(2) deems a rejection under SGST/UTGST to be a rejection under CGST, which contradicts the third option.

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