Riya & Co., a partnership firm, is engaged in retail trade since 1 st April. The firm became liable for registration on 1 st October. However,…

CA Intermediate · Taxation · MTP · September 2024
Riya & Co., a partnership firm, is engaged in retail trade since 1 st April. The firm became liable for registration on 1 st October. However, it applied for registration on 10 th October and was granted certificate of registration on 5 th November. Determine the effective date of registration of Riya & Co.?
(A) 1 st April
(B) 1 st October
(C) 10 th October
(D) 5 th November

Suggested Answer and Working Notes:

Correct Answer: Option (B)

1 st October

Topics: Paper 3B: Goods and Services Tax

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