Rohan Toys is a registered supplier of goods in Delhi. It intends to attend a 7 days’ Business Fair organised in Mumbai (next month) where it does not have a fixed place of business. Examinewhich of the following statements are true for Rohan Toys:

• A. Rohan Toys is not required to obtain registration in Mumbai for attending a 7 days’ Business Fair.
• B. Rohan Toys has to obtain registration as a casual taxable person for attending the Business Fair.
• C. Rohan Toys has to obtain a Unique Identification Number for attending the Business Fair.
• D. None of the above