Chapter VI - Registration
Section 26
Section 26: Deemed registration
Section 26 links a State or Union territory GST registration decision to the corresponding CGST registration outcome.
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Need advice on Section 26?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(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.
Introduction
A grant under SGST or UTGST is deemed a CGST grant only if the CGST application has not been rejected within section 25(10)'s specified time. Conversely, a State or UT rejection is deemed a CGST rejection.
Key takeaways
State/UT grant generally carries across
SGST or UTGST grant is deemed to be CGST grant, subject to no timely CGST rejection.
State/UT rejection also carries across
A rejected State/UT application is treated as a CGST rejection under subsection (2).
Check the actual application status
The deeming rule does not replace verification of the certificate, effective date and any communicated rejection.
Grant condition
Confirm the State or UT grant and whether CGST rejected the application within the section 25(10) verification period. Only then apply subsection (1).
Rejection effect
Where SGST or UTGST registration/UIN is rejected, subsection (2) treats the CGST application as rejected too.
Operational check
Retain the application reference, State/UT order and CGST portal status. Check current Rules for the prescribed verification period rather than assuming it from section 26.
Practical checklist
Do
- Verify both State/UT and CGST application status.
- Keep grant or rejection communications.
Avoid
- Assume a pending application has been granted without checking the statutory condition.
Frequently asked questions
Does an SGST grant always mean CGST grant?
It is deemed to do so unless the CGST application was rejected within the period specified under section 25(10).
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026