Issue or rejection of Registration or UIN within prescribed period
The registration or the Unique Identity Number, shall be granted or rejected after due verification in the manner and within such period as may be prescribed – section 25(10) of CGST Act.
Certificate of registration – A certificate of registration shall be issued in the prescribed form, with effective date as may be prescribed – section 25(11) of CGST Act.
Registration or UIN deemed to have been granted, if not refused within specified period – A registration or a Unique Identity Number shall be deemed to have been granted after the period prescribed under section 25(10), if no deficiency has been communicated to the applicant by the proper officer within that period – section 25(12) of CGST Act.
Registration or UIN under SGST shall be deemed to be registration under CGST also, unless the application for registration has been rejected under section 25(10) – section 26(1) of CGST Act.
Rejection of registration under CGST means rejection under SGST also – Any rejection of application for registration or the Unique Identity Number under the CGST Act/SGST Act shall be deemed to be a rejection of application for registration under the SGST Act/CGST Act – section 26(2) of CGST Act.