Section 26 – Deemed Registration
Section 26 of CGST Act, 2017 – Deemed Registration
Updated on: February 2026 (as applicable till date)
Prepared by: Yours Tax Consultant
1. Bare Provision – Section 26
Section 26:
Where a person has been granted registration under this Act,
the registration shall be deemed to have been granted
under the Integrated Goods and Services Tax Act.
2. Purpose and Legislative Intent
Section 26 ensures automatic and simultaneous recognition of registration under both CGST and IGST Acts.
It eliminates the need for:
- Separate IGST registration
- Multiple applications for inter-State supplies
This provision promotes ease of doing business and seamless GST compliance.
3. Meaning of Deemed Registration
“Deemed registration” means:
- No separate application is required under IGST Act
- CGST registration itself is sufficient
- IGST provisions automatically apply
Once a person is registered under CGST:
- He can make inter-State supplies
- He can charge and pay IGST
4. Practical Implication of Section 26
If a person:
- Obtains registration under CGST Act, and
- Has a valid GSTIN
then:
- Registration under IGST Act is automatic
- No separate compliance or approval is required
This applies to:
- Regular taxpayers
- Composition taxpayers
- Voluntary registrants
5. Section 26 Read with Section 25
Section 26 operates only after registration is granted under Section 25.
Without a valid CGST registration:
- Section 26 has no independent application
Thus:
- Section 25 → Procedure for registration
- Section 26 → Automatic IGST recognition
6. Inter-State Supply Enabled by Deemed Registration
By virtue of Section 26:
- Taxpayer can supply goods or services across State boundaries
- IGST is chargeable as per IGST Act
- Input tax credit of IGST is admissible
No separate IGST certificate or number is issued.
7. Section 26 and Compulsory Registration
Persons required to take compulsory registration under Section 24 (such as inter-State suppliers) also benefit from Section 26.
Once CGST registration is granted:
- IGST compliance becomes automatic
8. Relevant CGST Rules
There is no separate CGST Rule specifically prescribed for Section 26.
However, it operates in conjunction with:
9. Common Misconceptions
- Belief that separate IGST registration is required
- Confusion between State-wise registration and IGST
- Assuming Section 26 grants registration independently
Clarification:
Section 26 does not grant registration by itself;
it only provides legal recognition under IGST Act.
10. Related Provisions
- Section 24 – Compulsory registration
- Section 25 – Procedure for registration
- Integrated Goods and Services Tax Act, 2017
11. Professional Insight
Section 26 is a deeming fiction created for administrative convenience. It does not relax compliance requirements under IGST Act, but only removes duplication of registration.
Disclaimer: This article is based on the CGST Act, IGST Act, relevant rules and legal position prevailing till date. Future amendments or judicial interpretations may require updates.
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