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

Question 5 – Draft-Bills-Reports – Transitional Provisions – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 5 – 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.

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