# The Delhi Goods and Services Tax Act, 2017, Section 26

- Act: The Delhi Goods and Services Tax Act, 2017 (Act 3 of 2017)
- Source URL: https://indiacode.ecourtsindia.com/delhi-goods-services-tax-act-2017/section/26/

## Text

(1) The grant of registration or the Unique Identity Number under the Central 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 Central Goods and Services Tax Act shall be deemed to be a rejection of application for registration under this Act.

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.