MCQOPTIONS
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| 1. |
Which of the following is not liable to be registered as per provisions of CGST Act, 2017 ? |
| A. | Person supplying exempted good |
| B. | Non-resident making taxable supplies |
| C. | Deductor of tax at source |
| D. | Supplier on behalf of other person |
| Answer» B. Non-resident making taxable supplies | |