Question 6 – Draft-Bills-Reports – Transitional Provisions – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 6 – Q 6. Give two examples of registered taxable persons who are not liable to be registered under the existing law (Central Excise / VAT) but are required to be registered under GST? Ans. A manufacturer having a turnover of say ₹ 60 lakh who is enjoying SSI exemption under the existing law will have to be registered under GST as the said turnover exceeds the basic threshold of
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