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CS Executive · Tax Laws and Practice · Procedural Compliance under GST

Under the CGST Act, 2017, which statement correctly describes deemed registration when a taxpayer obtains registration under the State GST Act of Maharashtra?

A grant of registration under the State GST Act is deemed a grant under the CGST Act, provided the application has not been rejected under the CGST Act within the period in section 25(10). No separate central application is required.

  1. AThe grant is deemed to be a grant of registration under the CGST Act, provided the application has not been rejected under the CGST Act within the time specified in section 25(10)Correct
  2. BThe taxpayer must apply separately for CGST registration, and the State registration has no effect under the central law
  3. CThe State registration is deemed valid under the CGST Act only after a fresh physical verification by a central officer
  4. DDeemed registration applies only to a Unique Identity Number and never to ordinary registration

Explanation

Section 26(1) treats a grant of registration under the State or UT GST Act as a grant under the CGST Act, subject to the condition that the application has not been rejected under the CGST Act within the time in section 25(10). No separate application or verification is needed. The other options misstate this rule.

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