Based on the information provided, Muralidhar has been selling his paper cups in other states such as Maharashtra, Kerala, and Tamil Nadu. However, he has not yet registered his business.

According to the Goods and Services Tax (GST) Act, any person who supplies goods or services across state borders is required to register under GST if their turnover exceeds the threshold limit. The threshold limit for registration under GST is currently set at ₹20 lakhs for most states, except for special category states where it is ₹10 lakhs.

In Muralidhar’s case, his turnover for the financial year 2022-23 has already exceeded ₹40 lakhs, and he plans to expand his business to other cities in Karnataka as well as continue selling paper cups in other states. Therefore, he is required to register under GST before engaging in interstate sales of paper cups.

Failure to register under GST can result in penalties and legal consequences. It is important for Muralidhar to comply with the registration requirements to avoid any potential issues with tax authorities.

Relevant amendments and case laws: 1. Section 22 of the Central Goods and Services Tax (CGST) Act, 2017: This section states that every supplier is required to be registered under GST if their aggregate turnover exceeds the threshold limit.

1. Case law: In the case of M/s. Radha Krishna Industries vs. State of Uttar Pradesh and Others, the Allahabad High Court held that the threshold limit for registration under GST is applicable to both intra-state and inter-state supplies. Therefore, if the turnover exceeds the threshold limit, registration is mandatory for both types of supplies.