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  3. Registration

What is the process of refusal of registration?

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In case registration is refused, the applicant will be informed about the reasons for such refusal through a
speaking order. The applicant shall have the right to appeal against the decision of the Authority. As per sub-section (10) of section 19 of MGL, any rejection of application for registration by one authority (i.e. under the CGST Act / SGST Act) shall be deemed to be a rejection of application for registration by the other tax authority (i.e. under the SGST Act / CGST Act).

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