Question 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?
GST registration requirement expanded to include previously exempt small manufacturers and sellers via e commerce platforms irrespective of prior thresholds. GST registration extends to persons previously exempt under Central Excise/VAT: a manufacturer enjoying SSI exemption whose turnover exceeds the GST registration threshold must register; and a trader making sales through an e commerce operator must register under GST irrespective of prior VAT thresholds.
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 requirement expanded to include previously exempt small manufacturers and sellers via e commerce platforms irrespective of prior thresholds.
GST registration extends to persons previously exempt under Central Excise/VAT: a manufacturer enjoying SSI exemption whose turnover exceeds the GST registration threshold must register; and a trader making sales through an e commerce operator must register under GST irrespective of prior VAT thresholds.
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