Section 26 makes registration a single act for both taxes. Whether the application is processed by a State or a central officer, one decision covers CGST and SGST.
Key points
- Under section 26 of the CGST Act, 2017 a registration or Unique Identity Number granted under a State GST Act or the UTGST Act is deemed granted under the CGST Act, provided the application was not rejected under the CGST Act within the prescribed time.
- A rejection under the State or UT Act is likewise a rejection under the CGST Act.
The provisions
26(1)–(2)One registration for both taxes
Statutory text
(1) The grant of registration or the Unique Identity Number under the State Goods and Services Tax Act or the Union Territory 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 State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act shall be deemed to be a rejection of application for registration under this Act.
* Enforced w.e.f. 22nd June, 2017.
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- Is a GST registration granted by a State officer valid for CGST?
- Yes — section 26 of the CGST Act deems it granted under the CGST Act too.
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
The common portal processes a single application. Section 26 ensures the outcome, whichever administration decides it, binds both — mirroring the State Acts.