Answer: The subject of the sentence provided is "He".
Explanation: The subject of a sentence is the thing, person or animal being, doing or feeling something. A subject may include a head and its modifiers. Moreover, the simple predicate of a sentence makes reference to what the subject is, does or feels. In the sentence provided,<u> the subject is "he", which is a personal pronoun and; therefore, refers to a person.</u> Furthermore,<u> the verb ("checks") indicates what "he" is doing. </u>
<h3><em><u>Open the link of GST i.e. https://gst.gov.in , and then go to Search Taxpayer option; fill your GSTIN/UIN no. from where you will get all the details of the Taxpayer including Central jurisdiction and State jurisdiction. The Jurisdiction which is shown in RED Colour is the actual taxable jurisdiction of the Taxpayer</u></em></h3>