Question

Mr. Manjot is a trader supplying goods from his M/s Singh Traders. The office of the firm is located in Delhi whereas its godowns are located in the State of Uttar Pradesh, Punjab and Jammu & Kashmir (J and K) respectively. M/s Singh Traders made the following intra-state supplies from different States during the current financial year:

• A. Delhi, Punjab, Uttar Pradesh and J and K
• B. Delhi, Uttar Pradesh and J and K
• C. Delhi and Uttar Pradesh
• D. Delhi

Hint:

For GST registration, businesses must register in states where they make taxable intra-state supplies exceeding the threshold limit.

Answer 1

The Correct Option is B

Step 1: Understanding the Question.
Under the GST law, registration is required for intra-state supplies. Since Mr. Manjot has made intra-state supplies within Delhi, Uttar Pradesh, and J and K, he is required to take registration in these states. The GST law mandates that if a person makes taxable supplies exceeding the threshold limit in any state, they must obtain registration in that state.
Step 2: Analysis of Options.
- (A) Delhi, Punjab, Uttar Pradesh, and J and K: This option is incorrect because Punjab's supplies are exempt and don't require registration.
- (B) Delhi, Uttar Pradesh, and J and K: This is the correct option. Mr. Manjot will need to register in these states where taxable supplies are made.
- (C) Delhi and Uttar Pradesh: This is incorrect as J and K also needs to be included in the registration.
- (D) Delhi: This is incorrect as the other states where supplies are made also require registration.
Step 3: Conclusion.
Thus, the correct answer is (B) Delhi, Uttar Pradesh, and J and K.