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Give two examples of registered taxable persons who were not liable to be registered under the earlier law but are required to be registered under GST?

QuestionsCategory: GSTGive two examples of registered taxable persons who were not liable to be registered under the earlier law but are required to be registered under GST?
Profile photo of AditaPareekAditaPareek Staff asked 5 months ago

Give two examples of registered taxable persons who were not liable to be registered under the earlier law but are required to be registered under GST?

1 Answers
Profile photo of JayeshMehtaJayeshMehta Staff answered 5 months ago

A manufacturer having a turnover of say Rs 60 lakhs was enjoying SSI exemption earlier, will have to be registered in GST as the said turnover exceeds the basic threshold of Rs 10 lakhs – section 9.
A trader having turnover below the threshold under VAT making sales through e -commerce operator will be required to be registered in GST. There will no threshold for such persons – section 145 read with section 9 and Schedule III.