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 Chapter 24 Transitional Provisions
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GST registration expands: small suppliers and sellers via e commerce platforms now face mandatory registration and compliance obligations. GST requires registration for certain persons previously exempt: small manufacturers surpassing the registration turnover threshold must register, converting exempt suppliers into taxable persons; and suppliers making sales through e commerce operators face mandatory registration with no turnover threshold, creating new registration duties and compliance obligations under GST.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST registration expands: small suppliers and sellers via e commerce platforms now face mandatory registration and compliance obligations.
GST requires registration for certain persons previously exempt: small manufacturers surpassing the registration turnover threshold must register, converting exempt suppliers into taxable persons; and suppliers making sales through e commerce operators face mandatory registration with no turnover threshold, creating new registration duties and compliance obligations under GST.
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