To whom registration under CGST Act, 2017 is compulsory ? (i) P is a person making reverse charge supplies only (ii) Q is a person required to pay tax under reverse charge (iii) R, a casual taxable person making inter-st

CS Executive · Tax Laws · PYQS · December 2023
To whom registration under CGST Act, 2017 is compulsory ? (i) P is a person making reverse charge supplies only (ii) Q is a person required to pay tax under reverse charge (iii) R, a casual taxable person making inter-state supply of notified goods upto ₹20 lakhs (iv) S an input service distributor
(A) For P only
(B) For P and Q only
(C) For Q and S only
(D) For Q, R and S only

Answer & Explanation:

Correct Answer: Option (C)

Official answer key: (C).

Topics: GST

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