Madhan is located in Chennai. He has a branch office in Cochin. He wants transfer goods. His turnover was always below ₹ 10 lakhs. His registration under GST is:

CS Executive · Tax Laws and Practice · PYQS · December 2017
Madhan is located in Chennai. He has a branch office in Cochin. He wants transfer goods. His turnover was always below ₹ 10 lakhs. His registration under GST is:
(A) voluntary
(B) compulsory
(C) compulsory only when turnover exceeds 20 lakhs
(D) as and when deemed by the Revenue

Answer & Explanation:

Correct Answer: Option (B)

Official answer key: (B).

Topics: GST

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