Question 5 - 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 - FAQ on GST dated 21.9.2016 based on Draft Model GST

Q 5. 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? Ans. A manufacturer having a turnover of say ₹ 60 lakhs was enjoying SSI exemption earlier, will have to be registered in GST as the said turnover exceeds the basic threshold of ₹ 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.