Taxation - Income TaxQuestion 5635 of 146
All Questions

12. Effective date of registration of Pawan is ____________.

Options

A04.07.2023
B02.08.2023
C03.08.2023
D10.08.2023 (2 Marks)
For any discrepancies in this question, email contact@cadada.in

Correct Answer

Option A04.07.2023

All Options:

  • A04.07.2023
  • B02.08.2023
  • C03.08.2023
  • D10.08.2023 (2 Marks)

Ad

Detailed Solution & Explanation

Correct Answer: Option **A** Explanation: Under Rule 10(1) of the CGST Rules, 2017, where an applicant submits an application for registration within a period of thirty days from the date of becoming liable to registration, the effective date of registration is the date on which they became liable to registration.

In the given case:
- Pawan's aggregate turnover crossed the threshold limit on 04.07.2023 (the date he became liable to registration).
- He applied for registration on 02.08.2023.

The duration between the date of liability (04.07.2023) and the date of application (02.08.2023) is 29 days, which is within the 30-day limit.

Consequently, the effective date of Pawan's registration is the date on which he became liable to registration, i.e., 04.07.2023.

Hence, **Option A** is the correct answer.

More Questions from Taxation - Income Tax

Ready to Master Taxation - Income Tax?

Practice all 146 questions with instant feedback, earn XP, track your streaks, and ace your CA Foundation exam.

Start Practicing — It's Free