Deemed registration
Section 26, CGST Act
Straight from CBIC
Official source, not a summary of a summary
Full text included
Read the exact words of the law yourself
Amendment history
See what changed, and when
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In one line
You file one registration application and it works for both central and state GST: grant (or rejection) under the State/UT GST Act is automatically treated as grant (or rejection) under the CGST Act. No separate CGST application is needed.
Questions people actually ask
Real questions we get on this provision, answered straight.
Do I register separately for CGST and SGST?+
No. Under section 26 a single registration is deemed granted under both the CGST and SGST/UTGST Acts.
How this provision is built
The skeleton, clause by clause — useful when a notice cites a specific sub-clause.
The exact words of the law
340 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
Read the full provision+
(1) The grant of registration or UIN under the SGST/UTGST Act shall be deemed to be a grant under this Act, subject to the application not having been rejected under this Act within the time in s.25(10).
(2) Notwithstanding s.25(10), any rejection of an application under the SGST/UTGST Act shall be deemed to be a rejection under this Act.
High Court cases on this section
Judgments in our index that cite this provision. Being listed does not make a case good law — it may have been appealed or distinguished since. Read it before relying on it.
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2017-07-01 · Commenced (no subsequent amendment)
Single-application, dual-effect registration.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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Does this apply to your case, or not?
Reading the section is one thing. Knowing whether it bites on your facts, and what it costs if it does, is another. Send us the situation – we will tell you straight, and only take it on if we can genuinely help.
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