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?


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.


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