GST registration is a mandatory requirement for businesses and professionals in India that meet specific turnover criteria or operate in particular sectors. Under the Goods and Services Tax (GST) regime, registration types vary depending on the nature and scale of the business. Understanding the different types of GST registration will help you comply with the law and choose the right category that fits your operations.
In this article, we’ll break down the major types of GST registration in India and explain who should apply under each.
✅ 1. Regular GST Registration
This is the most common and standard form of GST registration in India. It is applicable to:
Businesses with aggregate turnover above ₹40 lakhs (₹20 lakhs for service providers)
Those selling goods or services interstate
E-commerce sellers
Features:
Must file monthly or quarterly returns
Can claim input tax credit (ITC)
Compulsory for exporters and importers
Ideal for: Wholesalers, retailers, manufacturers, service providers, and agencies working with government tenders.
✅ 2. Composition Scheme Registration
Under this simplified GST registration type, small taxpayers can pay tax at a fixed percentage of their turnover instead of the standard GST rates. It is designed for businesses with aggregate turnover up to ₹1.5 crore (₹75 lakhs in some cases).
Features:
Lower tax rate (1% for traders, 5% for restaurants, 6% for service providers)
No input tax credit available
File only one quarterly return (GSTR-4)
Ideal for: Small traders, shopkeepers, and eateries wanting minimal compliance.
✅ 3. GST Registration for Casual Taxable Person
A casual taxable person is someone who occasionally supplies goods or services in a territory where they do not have a fixed business place. For example, if you run a stall at a trade fair outside your home state, you need this type of GST registration.
Features:
Valid for 90 days (extendable)
Advance GST payment required based on estimated turnover
Must obtain a temporary registration
Ideal for: Exhibitors, seasonal businesses, and freelancers operating in other states temporarily.
✅ 4. GST Registration for Non-Resident Taxable Person
This type of GST registration is meant for foreign nationals or entities who provide goods or services in India but do not have a fixed business establishment here.
Features:
Registration valid for 90 days (extendable)
Requires advance tax deposit
No input tax credit allowed unless you’re registered
Ideal for: Foreign event participants, consultants, or suppliers to Indian customers.
✅ 5. GST Registration for E-Commerce Operators
As per Section 24 of the CGST Act, anyone who operates an e-commerce platform must get GST registration, even if their turnover is below the basic exemption limit.
Features:
Compulsory for platforms like Amazon sellers, Flipkart vendors
Collect TCS (Tax Collected at Source) from vendors
Separate registration for each state (if applicable)
Ideal for: E-commerce aggregators and sellers.
✅ 6. TDS & TCS Deductor GST Registration
Government departments and notified agencies who deduct TDS under GST must register as a TDS deductor. Similarly, e-commerce platforms that collect TCS need to register for TCS under GST.
Features:
No threshold limit
Mandatory for notified deductors
Monthly returns required (GSTR-7 for TDS, GSTR-8 for TCS)
Ideal for: Government bodies, large corporations, and e-commerce marketplaces.
✅ Conclusion
Understanding the various types of GST registration helps ensure your business stays compliant with Indian tax laws. Whether you’re a small trader, a casual seller, or a foreign supplier, choosing the right category of GST registration avoids penalties and improves operational efficiency.
If you’re unsure which type of GST registration applies to you, consulting a professional like Taxlegit can make the process faster and risk-free.