Section 26 - Deemed registration. - Mizoram Goods and Services Tax Act, 2017

26. Deemed registration.- (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. Provided that this provision shall be subject to and not in derogation to the conditions and provisions laid down under the prevailing Bengal Eastern Frontier Regulation, 1873 or any order/ notification passed by the Government thereunder and the non-compliance of the said Regulation will render the deemed grant of registration or the Unique Identity Number under the Central Goods and Services Tax Act ineffective within the State of Mizoram. (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.