# Deemed Registration

Legal basis: Section 26 of CGST Act.

## Core Principle

GST registration is not tax-specific. A single registration covers CGST, SGST/UTGST, IGST and Cess simultaneously.

## Deeming Provisions

Action under SGST/UTGST Act	Deemed effect under CGST Act
Grant of registration / UIN	Deemed grant under CGST Act, unless rejected under CGST Act
Rejection of registration / UIN	Deemed rejection under CGST Act

This avoids the need for separate applications/approvals under each Act.

Worked example

### Example 1

Example: Mr. M applies for GST registration in Karnataka. The Karnataka SGST officer grants registration, but no separate action is taken under the CGST Act within the time prescribed under Sec 25(10).

→ The grant under SGST is deemed grant under CGST Act.

→ Mr. M holds a single, unified registration covering CGST, SGST, IGST and Cess.

### Example 2

Example 2: SGST officer rejects an application for registration.

→ The rejection is automatically a deemed rejection under CGST Act. No separate CGST rejection order needed.

⚠️ Common exam mistakes

Believing separate registrations are required under CGST, SGST/UTGST and IGST — a single registration covers all.
Assuming a CGST officer can override an SGST rejection — it is deemed rejected under CGST too.

Bare-Act text Section 26 · CGST Act, 2017 · click to expand

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): 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.

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Deemed Registration (Section 26)

Worked example

⚠️ Common exam mistakes