Mr. Manoj 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 and Kashmir respectively. M/s Singh Traders made following intra-state supplies from different States during the current financial year. | AIBE XVII 2023(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 GST

Mr. Manoj 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 and Kashmir 

respectively. M/s Singh Traders made 

following intra-state supplies from 

different States during the current 

financial year. | AIBE XVII 2023

(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 GST

(a)  Delhi, Punjab, Uttar Pradesh and J&K

(b) Delhi, Uttar Pradesh and J&K

(c) Delhi and Uttar Pradesh

(d) Delhi 

Correct Answer: ( b )