Mr. Manjot is a trader supplying goods from his M/s Singh Traders. The office of the firm is located in Delhi whereas its godowns are located in the State of Uttar Pradesh, Punjab and Jammu & Kashmir (J&K) respectively. M/s Singh Traders made following intra-state supplies from different States during the current financial year:

(i) Delhi - Taxable Supplies : Rs. 21,00,000

(ii) Punjab-Exempted Supplies : Rs. 6,00,000

(iii) Uttar Pradesh- Taxable and Exempted Supplies : Rs. 3,00,000 each respectively.

(iv) J&K - Taxable and Exempted Supplies : Rs. 8,00,000 and Rs. 3,00,000 respectively.

Ascertain the States in which Mr. Manjot is required to take registration under GST.