Mr Dev, a jeweller registered under GST in Mumbai, wants to sell his jewellery in a Trade Expo held in Delhi. Which of the following statements is…

CA Intermediate · Taxation · MTP · September 2025
Mr Dev, a jeweller registered under GST in Mumbai, wants to sell his jewellery in a Trade Expo held in Delhi. Which of the following statements is false in his case?
(A) He needs to get registration in Delhi as casual taxable person.
(B) He needs to pay advance tax on estimated tax liability.
(C) He needs to mandatorily have a place of business in Delhi.
(D) He needs to file GSTR-1/ IFF and GSTR-3B for Delhi GSTIN for the month or quarter, as the case may be, when he gets registered in Delhi.

Suggested Answer and Working Notes:

Correct Answer: Option (C)

He needs to mandatorily have a place of business in Delhi.

Topics: Paper 3A: Income Tax Laws

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