As per the relevant provisions of the GST law, answer the following independent situations relating to GST procedure : (i) Khusboo, a trader, engaged in the buying and selling of perfumes within the state of Uttar Prades
CS Professional · Advanced Tax Laws · PYQS · June 2024
As per the relevant provisions of the GST law, answer the following independent situations relating to GST procedure : (i) Khusboo, a trader, engaged in the buying and selling of perfumes within the state of Uttar Pradesh is not registered under GST. Turnover of Khusboo exceeded ₹ 20 lakhs on 16th September, 2023 and ₹ 40 lakhs on 15th January, 2024. She applied for registration under GST on 28th January, 2024 and certificate of registration was granted on 3rd February, 2024. Determine the date on which liability to register arises and the effective date of registration in this case.
Answer & Explanation:
(i) Since, Khusboo is engaged exclusively in intra-state taxable supply of goods in Uttar Pradesh, it becomes liable to register when the aggregate turnover exceeds ₹ 40 lakhs i.e., on 15th January, 2024. Further, since it has applied for registration within 30 days from the date of becoming liable to register, the effective date of registration is the date on which it becomes liable to register i.e., 15th January, 2024.
Topics: GST
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