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.