Amended and updated notes on section 26 of CGST Act, 2017. Detail discussion on provisions and rules related to deemed registration.
Chapter VI (Sections 22–30) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to registration. Section 26 of CGST 2017 provides for deemed registration.
Recently, we have discussed in detail section 25 (Procedure for registration) of CGST Act 2017. Today, we learn the provisions of section 26 of Central GST Act 2017.
Section 26 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. This notification was come into force from 22nd June, 2017 i.e. the commencement date of section 26 is 22-6-2017.
| Name of Act | The Central Goods and Services Tax Act 2017 |
|---|---|
| Enacted by | Parliament of India |
| Administered by | Central Board of Indirect Taxes & Customs |
| Governing body | GST Council |
| Number of Chapters | 21 |
| Number of Sections | 174 |
| You are reading: | |
| Chapter No. | VI |
| Chapter Name | Registration |
| Section No. | 26 |
| Section Name | Deemed registration |
| Updated 2024 Edition | GST Law Book PDF |
Section 26 of Central GST – Deemed registration1
Section 26 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017.
Section 26(1) of CGST Act
Section 26(1): The grant of registration or the Unique Identity Number under the State Goods and Services Tax Act or the Union Territory 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.
Section 26(2) of CGST Act
Section 26(2): Notwithstanding anything contained in sub-section (10) of section 25, any rejection of application for registration or the Unique Identity Number under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act shall be deemed to be a rejection of application for registration under this Act.
- Section 26 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. ↩︎