Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 26, verbatim (show)
* Section 26. Deemed registration.-
(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.
* Enforced w.e.f. 22nd June, 2017.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Scope the section as a whole
Questions to answer on the file1 question
A grant under the State or Union territory Act 26(1)
Questions to answer on the file4 questions
A rejection under the State or Union territory Act 26(2)
Questions to answer on the file3 questions
Amendment history
The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Provision | Change | Effective from |
|---|---|---|---|
| — | section 26 enforced; the section has never been amended | 22.06.2017 |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 25 | this provision requires Section 25 25(10) | 26(1) "has not been rejected under this Act within the time specified in sub-section (10) of section 25" |
| Section 25 | Section 25 25(10) overridden by 26(2) | 26(2) "Notwithstanding anything contained in sub-section (10) of section 25" |
| Section 2 | this provision defined by Section 2 clauses (111) and (116) | 26(1) "under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act", both expressions being defined in section 2 |
Circulars and notifications
No circular or notification in the CBIC repository is recorded as citing this section.
Unsettled questions
The words of section 26 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.
- Where the grant under the State or Union territory Act is deemed a grant under this Act by sub-section (1), and the same authority afterwards rejects the application, which sub-section (2) deems a rejection under this Act, does the deemed grant fall away, and from what date? The section deems both and does not rank them.
See also
- Section 25 of the CGST Act, 2017: procedure for registration
- Rule 9 of the CGST Rules, 2017: verification of the application and approval
- Rule 17 of the CGST Rules, 2017: assignment of Unique Identity Number to certain special entities
References
- Central Board of Indirect Taxes and Customs. "Section 26. Deemed registration". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
External links
- CGST Act, 2017, Section 26 on the CBIC tax information portal