Section 26 of CGST Act - Deemed Registration
Section 26 coordinates registration under the Central GST law with registration under the corresponding State GST or Union Territory GST law. In specified circumstances, a registration or Unique Identity Number (UIN) granted under the State or Union Territory law is treated as a grant under the CGST Act as well.
Text of Section 26 - Deemed Registration
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 an 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 the application for registration under this Act.
What Section 26 means
The provision is intended to keep the Central and State or Union Territory components of GST registration aligned. A grant under the corresponding SGST or UTGST law operates as a grant under the CGST Act, provided the application has not been rejected under the CGST Act within the period contemplated by Section 25(10).
Section 26(2) works in the opposite direction for rejection. If the application for registration or UIN is rejected under the applicable SGST or UTGST law, that rejection is treated as a rejection under the CGST Act. The opening words "notwithstanding anything contained in sub-section (10) of section 25" give this rejection rule overriding effect over the deemed-grant mechanism referred to in Section 25(10).
Relationship with Section 25 of the CGST Act
Section 25 contains the general procedure for GST registration. Section 25(10) requires registration or rejection after due verification in the prescribed manner and period, while Section 25(12) provides for deemed grant after expiry of the prescribed period where no deficiency has been communicated. Section 26 should therefore be read together with Section 25 and the registration rules made under the CGST Act.
The detailed application, verification, clarification, approval and deemed-approval process is prescribed in the CGST Rules and is implemented through the GST Common Portal. Because procedural time limits and electronic verification mechanisms can be amended by notification, applicants should check the current rules and portal instructions applicable on the date of filing.
Key terms used in Section 26
| Term | Meaning in context |
|---|---|
| Deemed registration | A registration treated by law as granted under the CGST Act when the statutory conditions for such treatment are satisfied. |
| Unique Identity Number (UIN) | A special identification number allotted under the GST framework to specified notified bodies or persons, including eligible UN bodies, embassies and other notified persons, in accordance with the Act and Rules. |
| SGST Act | The State Goods and Services Tax law applicable in the relevant State. |
| UTGST Act | The Union Territory Goods and Services Tax law applicable in the relevant Union Territory. |
| Section 25(10) | The provision requiring the registration application to be approved or rejected after due verification in the prescribed manner and within the prescribed period. |
Practical effect for GST applicants
An applicant ordinarily files the registration application through the GST Common Portal. The application is processed under the integrated GST registration framework. Where the legal requirements for deemed approval are met, the portal may reflect the registration as approved and make the registration certificate available electronically.
Deemed registration does not dispense with the obligation to provide correct particulars or comply with the CGST Act and Rules. If a notice seeking clarification or documents is issued, or if the application falls within a category requiring additional verification, the applicable procedure and current time limits under the Rules must be followed.
Official GST resources
For the current statutory text, rules, notifications and registration guidance, refer to the official CBIC GST website, the CBIC registration rules, and the GST Common Portal. These official resources should be checked for procedural changes before acting on a registration application.
Related provisions in Chapter VI - Registration
Section 22 - Persons liable for registration | Section 23 - Persons not liable for registration | Section 24 - Compulsory registration in certain cases | Section 25 - Procedure for registration | Section 27 - Casual and non-resident taxable persons | Section 28 - Amendment of registration | Section 29 - Cancellation of registration | Section 30 - Revocation of cancellation.
Last reviewed: 15 September 2026. Readers should verify subsequent statutory amendments, notifications and portal advisories before relying on procedural time limits.