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 ch...