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…

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.