Section 26 of the Central Goods and Services Tax (CGST) Act, 2017 provides for automatic or “deemed” registration under the CGST Act when registration is granted under the respective State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) Act.
This provision ensures synchronization and uniformity across the central and state GST laws by eliminating the need for dual processing of registration applications. Once a registration is granted under SGST/UTGST law, it shall automatically be considered as registration under the CGST Act — subject to certain conditions.
Applicability & Eligibility
This section is applicable to:
- Taxable persons applying for registration under the SGST/UTGST Act;
- Persons applying for a Unique Identity Number (UIN) under the SGST/UTGST Act (e.g., embassies, UN bodies, etc.);
- Entities making a valid application for GST registration through the common portal (GSTN).
Eligibility for deemed registration arises when:
- A valid application for registration or UIN is made;
- The application is not rejected under the CGST Act within the time limit prescribed under Section 25(10);
- Registration is granted under the corresponding SGST/UTGST law.
Detailed Provisions under Section 26
Sub-section (1) – Deemed Approval
- If a person has received registration under the State/UT GST Act, and if no rejection of the application occurs under the CGST Act within the time limit specified in Section 25(10) (7 working days or 30 days in case of physical verification), then:
✅ Such registration is deemed to be granted under the CGST Act as well.
This ensures automatic and concurrent registration under both Acts through a single application.
Sub-section (2) – Deemed Rejection
- In case the SGST/UTGST authority rejects the application for registration (or UIN), then:
❌ It shall be deemed to be rejected under the CGST Act as well — irrespective of the status of processing under CGST.
This prevents conflicting outcomes under Central and State laws and maintains consistency in registration status.
Key Conditions & Clarifications
| Condition | Explanation |
| Common Application Portal | GST registration is filed through the GST Common Portal (www.gst.gov.in) which serves both CGST and SGST/UTGST. |
| Time Frame for Rejection | As per Section 25(10), the proper officer must act within 7 working days (or 30 days if physical verification is needed). No rejection within this time means registration is deemed granted. |
| No Parallel Rejections Allowed | Either approval or rejection is to be synchronized across CGST and SGST/UTGST — no dual outcomes are permitted. |
| UIN Applications | Deemed provisions also apply to applications for Unique Identity Numbers, which are special registrations for certain notified persons. |
Time Frame Reference (Section 25(10)):
- 7 working days from the date of submission of application with proper documents.
- 30 days in cases where physical verification is required.
Legal and Procedural Framework
| Relevant Provision | Details |
| CGST Act – Section 25(10) | Time frame for processing applications |
| CGST Rules – Rule 9 | Verification and approval process |
| GST Common Portal | Unified platform for registration under CGST and SGST/UTGST |
| Section 25(9) | Grant of UIN to notified bodies |
Conclusion
Section 26 of the CGST Act serves as a safeguard against duplication and inconsistency in GST registration decisions across Central and State/UT jurisdictions. It:
- Encourages seamless business onboarding,
- Maintains administrative uniformity, and
Strengthens the dual control mechanism under India’s GST framework.