Briefly explain whether the following persons are liable for registration as per the provisions of the CGST Act, 2017: (e) Ranjan, a trader is coming to Mumbai from Bangalore for an exhibition. The exhibition is to conti
CS Professional · Advanced Tax Laws and Practice · PYQS · December 2019
Briefly explain whether the following persons are liable for registration as per the provisions of the CGST Act, 2017: (e) Ranjan, a trader is coming to Mumbai from Bangalore for an exhibition. The exhibition is to continue for seven days in Mumbai. Ranjan expects supply of goods for ₹8,00,000.
Answer & Explanation:
As per Section 24(ii) of the CGST Act, casual person making taxable supply is mandatorily required to obtain registration regardless of the aggregate turnover effected by it. Here, Ranjan is casual taxable person, thus required to obtain registration .
Topics: CGST Act, 2017
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