AIBE XVII — February 2023 — Q.87 (Central Goods and Services Tax Act, 2017)

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Q.87

CrPC & Bharatiya Nagarik Suraksha Sanhita Medium Knowledge-Based

Bare Act Central Goods and Services Tax Act, 2017 · Various

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.

A Delhi, Punjab, Uttar Pradesh and J&K

✓ Delhi, Uttar Pradesh and J&K Answer

C Delhi and Uttar Pradesh

D Delhi

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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).

At a Glance

Subject CrPC & Bharatiya Nagarik Suraksha Sanhita

Difficulty Medium

Act Central Goods and Services Tax Act, 2017

Section Various

Answer (B) Knowledge-Based

Paper AIBE XVII — February 2023

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