GST registration in India is classified into different types based on the nature of the taxpayer's business activities and turnover. Each type determines how a business complies with the Goods and Services Tax (GST) system.
| Type | Who It Is For | Input Tax Credit |
|---|---|---|
| Regular GST | Most businesses above the threshold | Yes |
| Composition Scheme | Goods/mixed up to ?1.5 crore; service-only providers up to ?50 lakh | No — flat 1%, 5% or 6% instead |
| Casual Taxable Person | Exhibitions, seasonal or temporary supply outside home state | Yes, with advance deposit |
| Non-Resident Taxable Person | Foreign businesses supplying in India | Yes, with advance deposit |
| Input Service Distributor | Head offices distributing credit to branches | Distributes ITC to branches |
Composition dealers file quarterly via CMP-08 and cannot collect GST from customers or claim input tax credit.
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