Mr. Paramjeet is a trader supplying goods from his firm M/s Rathi Traders. The office of the firm is located in Delhi whereas its godowns are…
CA Final · Indirect Tax Laws · MTP · September 2025
Mr. Paramjeet is a trader supplying goods from his firm M/s Rathi 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 & K) respectively. M/s Rathi Traders made following intra-State supplies from different States during the current financial year: (i) Delhi - Taxable supplies:21,00,000 (ii) Punjab - Exempted supplies:6,00,000 (iii) Uttar Pradesh - Taxable and exempted supplies:3,00,000 each respectively. (iv) J & K – Taxable and exempted supplies:8,00,000 and - 3,00,000 respectively. Ascertain the States in which Mr. Paramjeet is required to take registration under GST.
Suggested Answer and Working Notes:
Correct Answer: Option (B)
Delhi, Uttar Pradesh and J & K
Topics: Registration
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