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Section 26

The West Bengal Goods And Services Tax Act, 2017State Act of West Bengal · Act 28 of 2017

(1) The grant of registration or the Unique Identity Number under the Central Goods and Services Tax 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 Central Goods and Services Tax Act shall be deemed to be a rejection of application for registration under this Act.

Where this provision sits

ActThe West Bengal Goods And Services Tax Act, 2017
Section26
JurisdictionState of West Bengal
StatusIn force as published by the source

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