State with reasons, whether the following statements are true or false under GST law: Mohit, a registered person under GST of U.P. has intra-state sales of Rupees 1.30 crores and purchases from Delhi of Rupees 1.10 crore

True. The Composition Scheme under GST is optional and alternative method specially designed for the small taxpayers whose turnover is up to ₹ 1.5 Crores. In the present case Mohit's aggregate turnover is ₹ 1.3 crore and does not exceed ₹ 1.5 crores. Further He cannot make inter-state sales but can make inter-state purchases.