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Section 26: Deemed registration

The Uttar Pradesh Goods and Services Tax Act, 2017State Act of Uttar Pradesh · Act 1 of 2017

(1) The grant of registration or the Unique Identity Number under the Central Goods and Services Tax Act, 2017 (Act No. 12 of 2017) 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 subsection (10) of section 25, any rejection of application for registration or the Unique Identity Number under the Central Goods and Services Tax Act, 2017 (Act No. 12 of 2017) shall be deemed to be a rejection of application for registration under this Act.

Where this provision sits

ActThe Uttar Pradesh Goods and Services Tax Act, 2017
Section26
Marginal noteDeemed registration
JurisdictionState of Uttar Pradesh
StatusIn force as published by the source

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