Problems on Registration

1. XY Clothing House deals in retailing of Men’s Garments. They have two shops, one in Delhi and another in
Ludhiana, Punjab. Following are other details for the FY 2019-20.
Total supplies from Delhi shop include supply of garments (taxable) worth Rs.18 lakhs; and supply of Khadi
Yarn (exempt) worth Rs.3.5 lakhs. Total supplies from Ludhiana shop include supply of garments (taxable)
worth Rs.10 lakhs; and supply of garments (taxable) through an agent, Mr. Z, worth Rs.1.2 lakhs. Exports
made during the year Rs.8 lakhs. Calculate the ATO of XY. Is XY liable for registration under GST?
2. Sudha Performance Fibers Ltd. [SPF Ltd.] is manufacturer of yarn, with operations in Mumbai. During the FY
2019-20, they have the following as outward supplies: Khadi Yarn (exempted supply) worth Rs.7 lakhs; Silk
yarn [liable for reverse charge under sec 9(3)] worth Rs.6 lakhs; and Polyester Yarn worth Rs.6 lakhs. During
the year SPF Ltd. has inward supply of Rs.2 lakhs on which reverse charge is applicable. What is SPF’s ATO? Is
SPF Ltd. liable for registration under GST?
3. What will be your answer, if SPF Ltd. has a branch in Sikkim from which they supply yarn worth Rs.2 lakhs?
4. Explain whether registration is required in the following cases:
a. A is a salaried employee (salary income being Rs.90 lakh). Besides he owns a residential property which is
let out for residential purposes (annual rent being Rs.20 lakh)
b. B, a chartered accountant, is Tax Head of A Ltd. (salary income being Rs.95 lakh). He owns a residential
property which is let out for residential purposes (annual rent being Rs.20 lakh). Besides, he gives tax
consultancy on part time basis (annual consultancy income being Rs.10,000)
c. C is a retired person (pension income being Rs.40,000 p.m.) Besides he has fixed deposit in a few banks
(annual interest being Rs.1999,600). Occasionally, he provides consultancy in flower decoration (annual
receipt being Rs.500)
d. D is an advocate. He provides legal services to Tata Chemicals Ltd. (annual consultancy being Rs.35 lakh).
He does not have any other income. What happens if D receives a consultancy amount of Rs.15 lakh?
What happens if D receives a consultancy amount of Rs.15 lakh and his place of business is in Agartala?
e. (i) E is an advocate. He provides legal services to Tata Chemicals Ltd. (annual consultancy being Rs.12
lakh). Besides, he has rental income of Rs.500 from letting out of commercial property. (ii) What happens
if E receives the consultancy amount of Rs.12 lakh (taxable on regular basis) and rental income of Rs.500?
(iii) What happens if E receives the consultancy amount of Rs.12 lakh (taxable on regular basis), rental
income Rs.500 and his place of business is in Shillong?
f. F Ltd. (incorporated on February 26, 2020) is engaged in manufacture of garments in Ludhiana. Its
turnover for the period ending 31 March, 2020 is Rs.6 lakh
g. G is engaged in supply of taxable goods and taxable supply of services. His turnover for the period ending
31 March, 2020 is Rs.38 lakh (supply of goods Rs.18 lakh, supply of services Rs.20 lakh)
h. H is engaged in supply of taxable goods and exempt goods. His turnover for the period ending 31 March,
2020 is Rs.19 lakh (taxable goods Rs.9 lakh, exempt goods Rs.10 lakh). He owns a residential house
property which is let out for residential purposes for an annual rent of Rs.4 lakh
i. J Ltd. is a short film producer for a Bangla TV Channel, located in Kolkata and ATO within threshold limit. K
is a photographer working for J Ltd, who is paid a royalty of Rs.30,000 for using his copyrights
j. L appoints M to procure certain goods from Tamil Nadu. M prepares a list of various suppliers who can
provide goods as desired by L. Finally, he identifies N (one of the suppliers) and direct him to send 1000
units to L. N will issue invoice directly to L
k. P, a well-known artist, appoints R (auctioneer) to auction his paintings. R arranges for the auction and
identifies the potential bidders. The highest bid is accepted, and the painting is sold to the highest bidder.
The invoice for the supply of the painting is issued by R on behalf of P and the painting is delivered to the
successful bidder
l. X Ltd. is a paper manufacturing company. Head office and manufacturing unit of the company are situated
in Kolkata. The company has 3 branches – Mumbai, Indore and Surat.