{"id":174,"date":"2018-08-24T09:10:53","date_gmt":"2018-08-24T09:10:53","guid":{"rendered":"http:\/\/khannaandassociates.com\/blog\/?p=174"},"modified":"2018-09-03T07:59:06","modified_gmt":"2018-09-03T07:59:06","slug":"section-26-deemed-registration-of-cgst-act-2017","status":"publish","type":"post","link":"https:\/\/khannaandassociates.com\/blog\/section-26-deemed-registration-of-cgst-act-2017\/","title":{"rendered":"Section 26 &#8211; Deemed registration of CGST ACT, 2017"},"content":{"rendered":"<p>Section 26 &#8211; Deemed registration of CGST ACT, 2017<\/p>\n<p>26. (1) The grant of registration or the Unique Identity Number under the State Goods<br \/>\nand Services Tax Act or the Union Territory Goods and Services Tax Act shall be deemed to<br \/>\nbe a grant of registration or the Unique Identity Number under this Act subject to the<br \/>\ncondition that the application for registration or the Unique Identity Number has not been<br \/>\nrejected under this Act within the time specified in sub-section (10) of section 25.<br \/>\n(2) Notwithstanding anything contained in sub-section (10) of section 25, any rejection<br \/>\nof application for registration or the Unique Identity Number under the State Goods and<br \/>\nServices Tax Act or the Union Territory Goods and Services Tax Act shall be deemed to be a<br \/>\nrejection of application for registration under this Act.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Section 26 &#8211; Deemed registration of CGST ACT, 2017 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 &hellip; <a href=\"https:\/\/khannaandassociates.com\/blog\/section-26-deemed-registration-of-cgst-act-2017\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Section 26 &#8211; Deemed registration of CGST ACT, 2017&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16,1],"tags":[],"_links":{"self":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/174"}],"collection":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=174"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/174\/revisions"}],"predecessor-version":[{"id":175,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/174\/revisions\/175"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=174"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=174"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=174"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}