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&K) respectively. M/s Singh 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. Manjot is required to take registration under CST.
Explanation & Strategy
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This question tests GST registration thresholds and compliance requirements for traders. Under GST law, the threshold for mandatory registration, composition scheme limits, and filing requirements vary based on turnover and type of supply (goods vs services).