Section 26: Deemed registration

Q: What does Section 26 of The Central Goods and Services Tax Act, 2017 (CGST) deal with?

Section 26 CGST pertains to "Deemed registration". It is part of the The Central Goods and Services Tax Act, 2017, a legislation enacted by the Parliament of India. Section 26 of The Central Goods and Services Tax Act, 2017 (CGST) governs deemed registration. As verified on 19 May 2026.

Q: Is Section 26 CGST still in force?

Yes, Section 26 of the The Central Goods and Services Tax Act, 2017 is currently in force across the Republic of India.

Q: What is धारा 26 CGST?

धारा 26 CGST is the Devanagari Hindi reference for Section 26 of the The Central Goods and Services Tax Act, 2017. Section 26 of The Central Goods and Services Tax Act, 2017 (CGST) governs deemed registration. As verified on 19 May 2026.

Q: What is Dhara 26 CGST?

Dhara 26 CGST is the Roman Hindi reference for Section 26 of the The Central Goods and Services Tax Act, 2017. "Dhara" means "Section" in Hindi. Section 26 of The Central Goods and Services Tax Act, 2017 (CGST) governs deemed registration. As verified on 19 May 2026.

Q: How to cite Section 26 of The Central Goods and Services Tax Act, 2017?

Cite as: "Section 26, The Central Goods and Services Tax Act, 2017 (CGST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Act, 2017, § 26 (India).

Law on Tips Editorial Board

(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.

(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.