Registration – Test 3

Ramu, an agriculturist made supplies of produce amounting Rs.8,00,000 out of cultivation of land. He also made supplies other than agriculture produce amounting Rs.20,00,000. Whether Mr.Shyam is liable to be registered under GST Act ?

Ghanshyam, an agriculturist made supplies of produce amounting Rs.8,00,000 out of cultivation of land. He also made supplies other than agriculture produce amounting Rs.21,00,000. Whether Mr.Shyam is liable to be registered under GST Act ?

Who amongst the following are liable to compulsorily registered under GST Act ?

Who amongst the following are liable to compulsorily registered under GST Act ?

Casual Taxable Person means a person who ___________ undertakes transactions involving supply of goods or services or both in the course or furtherance of business, in a State or Union Territory, where he has _________ place of business.

Whether, an electronic commerce operator who is required pay tax u/s 9(5), is liable to compulsory registered under GST Act ?

Whether it is mandatory for persons who are required to deduct TDS u/s 51, to get registered under GST Act, if such persons are separately registered under CGST/SGST Act ?

Whether an agent making taxable supplies on behalf of other taxable person is mandatorily required to be registered under GST Act ?

Whether an Input Service Distributor (ISD) is mandatorily required to be registered under GST Act, if such ISD is not separately registered under CGST/SGST Act ?

Whether e-commerce operator making supplies other than supplies mentioned in section 9(5) is mandatorily required to get registered under GST Act ?

A person is supplying online information and data base access or retrieval (OIDAR) services from outside India to a non-taxable online recipient in India. Whether such person is mandatorily required to obtain registration under GST Act ?

Ram of Haryana is making inter-State taxable supply of goods amounting Rs.12,00,000 to Sohan and intra-State taxable supply of goods amounting Rs.7,00,000 to Mohan. Whether Ram is required to obtain registration under GST Act ?

Anil of New Delhi is making inter-State taxable supply of services amounting Rs.13,00,000 to Anubhav and intra-State taxable supply of services amounting Rs.7,00,000 to Mohan. Whether Anil is required to obtain registration under GST Act ?

Sunil of Maharashtra is making inter-State taxable supply of services amounting Rs.13,50,000 to Anubhav and inter State taxable  supply of goods amounting Rs.6,00,000 to Pramod. Whether Sunil is required to obtain registration under GST Act ?

Narayan of Rajasthan, who is a job worker is making inter-State taxable supply of services amounting Rs.13,50,000 to Himanshu and intra-State taxable supply of services amounting Rs.6,00,000 to Hemant. Whether Narayan is required to obtain registration under GST Act ?

Cahndra of bihar, who is a job worker is making inter-State taxable supply of services amounting Rs.16,50,000 to Cahndry and  intra-State taxable supply of services amounting Rs.4,50,000 to Sahil.Whether Chandra is required to obtain registration under GST Act ?

Ankush of Haryana, a casual taxable person went to Delhi for 65 days for sale of handicraft goods. He made inter-State taxable supplies of handicraft goods amounting Rs.18,00,000. Whether Ankush is required to obtain registration under GST Act ?

Babita of Maharashtra, a person other than a casual taxable person went to Goa for 70 days for sale of handicraft goods. She made inter-State taxable supplies of handicraft goods amounting Rs.16,00,000. Whether Babita is required to obtain registration under GST Act ?

Sushma of Andhra Pradesh, a casual taxable person went to delhi for 65 days for sale of handicraft goods. She made inter-State taxable supplies of handicraft  goods amounting Rs.33,00,000. Whether Sushma is required to obtain registration under GST Act ?

Sajan of Haryana is engaged in providing transportation of passenger services through Putter Cab Services, an electronic commerce operator. He made taxable supplies amounting Rs.21,00,000 during FY 2018-19. Whether Sajan is liable to get registered  under GST Act ?

Rajan of New Delhi is engaged in providing transportation of passenger services through Putter Cab Services, an electronic commerce operator covered u/s 9(5). He made taxable supplies amounting Rs.18,00,000 during FY 2018-19. Whether Putter Cab Services is liable to get registered under GST Act ?

Mithun of Mumbai is providing renting of hotel room services through Payo, an electronic commerce operator covered u/s 9(5). He made taxable supplies amounting Rs.28,00,000 during FY 2018-19. Whether Mithun is liable to get registered under GST Act ?

Rahul of Mumbai provides renting of hotel room services through Goitito, an electronic commerce operator covered u/s 9(5). He made taxable supplies amounting Rs.20,00,000 during FY 2018-19. Whether Rahul liable to get registered under GST Act ?

Manvinder of UP providing house-keeping services through Ruralclap, an electronic commerce operator covered u/s 9(5). He made taxable supplies amounting Rs.40,00,000 during FY 2018-19. Whether Manvinder is liable to get registered under GST Act ?

Pankay of Chhattisgarh providing house-keeping services through Ruralclap, an electronic commerce operator covered u/s 95). He made taxable supplies amounting Rs.9,00,000 during FY 2018-19. Whether Pankaj is liable to get registered under GST Act ?

Siddarth of Punjab is providing house-keeping services through Ruralclap, an electronic commerce operator covered u/s 9(5). He made taxable supplies amounting Rs.11,00,000 during FY 2018-19. Whether Ruralclap is liable to get registered under GST Act ?

Sumit is an agent of Robin. He makes taxable supplies of goods on behalf of Robin. Whether Sumit is required to obtain registration under GST Act ?

Mr.Rajeev, an auctioneer participated in auction to sell the goods on behalf of Mr.Sanjeev for which Mr.Rajeev charged Rs.2,00,000 from Mr.Sanjeev. Whether Mr.Rajeev is liable to get registered under GST Act ?

Aman of UP is engaged in the making taxable supplies of stationery items through paazo, an electronic commerce operator. During FY 2018-19, he made taxable supplies of Rs.31,50,000. Whether Aman is liable to get registered under GST Act ?

Suman of New Delhi is engaged in making taxable supplies of stationery items through Paazon. During FY 2018-19, he made taxable supplies of Rs.6,50,000. Whether Paazon is liable to get registered under GST Act ?