Types of GST Registration in India: Regular, Composition, CTP, NRTP, ISD, TDS & TCS Explained

There are 7 types of GST registration in India: Regular Taxpayer, Composition Scheme, Casual Taxable Person (CTP), Non-Resident Taxable Person (NRTP), Input Service Distributor (ISD), TDS Deductor, and TCS Collector. Most small businesses choose between Regular and Composition. Casual and Non-Resident are short-term (90 days). ISD, TDS, and TCS are specialised registrations for specific business models.

Picking the wrong type costs money. A trader who chooses Composition can't sell interstate. A consultant who registers as Casual Taxable Person pays advance tax in full. A startup that skips Regular registration loses input tax credit on every purchase. This guide explains what each type means, who it's for, and how to switch between them.

What are the types of GST registration in India?

The CGST Act recognises seven distinct registration categories. Five (Regular, Composition, CTP, NRTP, ISD) cover supply of goods and services. Two (TDS, TCS) are deductor/collector registrations under Sections 51 and 52 — they don't make outward supplies but withhold tax on payments to vendors.

1. Regular Taxpayer registration

Regular registration is the default GST type for businesses crossing the threshold turnover or making mandatory supplies under Section 24. Regular taxpayers charge GST at applicable rates (5%, 12%, 18%, 28%), claim input tax credit on purchases, and file monthly returns (GSTR-1, GSTR-3B) plus annual GSTR-9.

Who should register as Regular?

• Goods sellers with annual turnover above ₹40 lakh (₹20 lakh in special category states)
• Service providers with annual turnover above ₹20 lakh (₹10 lakh in special states)
• Anyone making interstate supply, regardless of turnover
• E-commerce sellers on Amazon, Flipkart, Meesho, ONDC
• Importers, exporters, agents, brokers
• Anyone who wants to claim ITC on capital purchases or B2B sales

Compliance under Regular registration

Regular taxpayers file 25 returns a year (12 GSTR-1 + 12 GSTR-3B + 1 GSTR-9). Tax liability is computed monthly. ITC must be reconciled with auto-populated GSTR-2B every month. Late filing attracts ₹50/day per return (₹20/day for nil returns).

2. Composition Scheme registration

The Composition Scheme under Section 10 lets eligible small businesses pay a flat tax (1-6% of turnover) instead of regular GST rates. Eligibility: turnover up to ₹1.5 crore for goods (₹75 lakh in special states) or ₹50 lakh for services. Composition dealers file quarterly returns (CMP-08) and one annual return (GSTR-4) — much simpler than Regular.

Composition tax rates

Composition restrictions

• No interstate outward supply (only within home state)
• No selling on e-commerce platforms (Amazon, Flipkart, etc.)
• Cannot collect GST from customers (must absorb)
• Cannot claim Input Tax Credit on purchases
• Cannot supply to SEZ or export goods
• Must mention "Composition Taxable Person, not eligible to collect tax on supplies" on every bill of supply

See our detailed GST Composition Scheme guide for who should opt in and who shouldn't.

3. Casual Taxable Person (CTP) registration

A Casual Taxable Person is someone who occasionally supplies goods or services in a state where they don't have a fixed place of business. Common examples: artists at exhibitions, food stalls at fairs, consultants delivering training in another state for a few days. CTP registration is valid for 90 days (extendable by another 90).

Key features of CTP

• Registration must be obtained at least 5 days before commencing business in the state
• Advance tax deposit required equal to estimated tax liability for 90 days
• No threshold exemption — registration is mandatory regardless of turnover
• File GSTR-1 and GSTR-3B for the period of activity
• Can claim refund of unused advance deposit when registration ends

Example

A Mumbai-based jewellery seller participating in a 10-day exhibition in Bangalore must obtain CTP registration in Karnataka 5 days before the exhibition starts. If they expect ₹10 lakh sales at 3% (gold), they deposit ₹30,000 advance tax with the application.

4. Non-Resident Taxable Person (NRTP) registration

An NRTP is a foreign individual or company that occasionally supplies goods or services in India but has no fixed place of business or residence in India. NRTP registration is valid for 90 days (extendable by another 90), with the same advance tax deposit rule as CTP.

Who registers as NRTP?

• Foreign artists performing in India
• Foreign software/SaaS companies selling to Indian businesses
• Overseas exhibitors at trade fairs in India
• Foreign consultants delivering training/workshops

NRTPs need an authorised representative in India for service of notices and compliance. The application uses Form GST REG-09 (different from Form REG-01 for residents). Passport copy of the authorised signatory is mandatory in place of PAN/Aadhaar.

5. Input Service Distributor (ISD) registration

An ISD is the head office or central office of a business that receives invoices for input services and distributes the input tax credit to its branch offices. Common in companies with multiple GST registrations across states — the HO consolidates services like audit fees, legal fees, software subscriptions, and passes the ITC to branches in proportion to their turnover.

How ISD works

1. HO receives invoice for, say, an annual software licence (₹10 lakh + ₹1.8 lakh GST)
2. HO files GSTR-6 (ISD return) showing how the ₹1.8 lakh ITC is distributed
3. Branches in Mumbai (60% of turnover) and Delhi (40%) get ₹1.08 lakh and ₹72,000 ITC respectively
4. Each branch claims its share in its monthly GSTR-3B

ISD registration is mandatory under amended Section 20 (effective April 1, 2025) for any business that receives common services billed to one location but consumed across multiple GSTINs. Cross-charge between branches is no longer optional.

6. TDS Deductor registration (Section 51)

TDS Deductor registration is for entities that deduct GST TDS on payments to suppliers — primarily government departments, PSUs, local authorities, and notified entities. They deduct 2% (1% CGST + 1% SGST or 2% IGST) on payments above ₹2.5 lakh under a single contract.

Who must register as TDS Deductor?

• Central and state government departments
• Local authorities (municipal corporations, panchayats)
• Government agencies, boards, authorities
• Public Sector Undertakings (PSUs)
• Societies registered under Societies Act with majority government control

TDS Deductors file monthly GSTR-7 by the 10th of the next month, showing deductions made and deposited. Deductees see this credit in their electronic cash ledger.

7. TCS Collector registration (Section 52)

TCS Collector registration is mandatory for every e-commerce operator that lets third-party sellers list and sell on their platform. The operator collects 1% (0.5% CGST + 0.5% SGST or 1% IGST) on the net taxable value of supplies made through the platform.

Who must register as TCS Collector?

• Amazon India, Flipkart, Meesho, Myntra, Snapdeal, Ajio
• Food delivery: Swiggy, Zomato (for restaurant supplies)
• Cab aggregators: Ola, Uber (for driver supplies)
• Hotel aggregators: MakeMyTrip, Booking.com (for hotel supplies)
• Any other marketplace under Section 52

TCS Collectors file monthly GSTR-8 by the 10th. Sellers see the TCS credit in their cash ledger and can claim it in GSTR-3B. Marketplaces also file annual GSTR-9B.

Which type of GST registration is right for me?

Use this decision table:

How to change from one type to another

Composition to Regular

Withdraw from Composition by filing Form GST CMP-04 within 7 days of becoming ineligible (turnover crosses ₹1.5 cr / ₹50 L, or you start interstate supply, or list on a marketplace). The withdrawal is effective from the date of the event. File GSTR-3B from that date as a Regular taxpayer.

Regular to Composition

Opt in by filing Form GST CMP-02 at the start of a financial year (before March 31 for the next FY). You cannot opt in mid-year. After opting in, file Form GST ITC-03 within 60 days to reverse ITC on stock and capital goods you held on the conversion date.

Adding ISD to existing Regular registration

Apply for a separate ISD GSTIN under the same PAN at the principal place of business location. ISD is a separate registration — the company will have one regular GSTIN and one ISD GSTIN per state, even at the same address.

Frequently Asked Questions

How many types of GST registration are there?

There are 7 types of GST registration: Regular Taxpayer, Composition Scheme, Casual Taxable Person, Non-Resident Taxable Person, Input Service Distributor, TDS Deductor, and TCS Collector. Regular and Composition are the two most common types for businesses making outward supplies.

What is the difference between Regular and Composition GST?

Regular taxpayers charge GST at standard rates (5/12/18/28%), claim ITC, and file 25 returns yearly. Composition dealers pay flat 1-6% on turnover, can't claim ITC, can't sell interstate or on marketplaces, and file just 5 returns yearly. Composition is for businesses under ₹1.5 crore (goods) or ₹50 lakh (services).

Who is a Casual Taxable Person under GST?

A Casual Taxable Person is someone who occasionally supplies goods or services in a state where they have no fixed place of business — for example, artists at exhibitions or vendors at trade fairs. CTP registration is valid for 90 days, requires advance tax deposit, and must be obtained 5 days before commencing business.

Is ISD registration mandatory in 2026?

Yes. Under amended Section 20 (effective April 1, 2025), ISD registration is mandatory for any business that receives invoices for common input services billed to one location but consumed across multiple GSTINs. Cross-charge between branches is no longer optional.

Can a single business have multiple types of GST registration?

Yes. A multi-state company typically has Regular registrations in each operating state, plus an ISD registration at the head office. A marketplace operator like Amazon has both Regular registration (for own supplies) and TCS Collector registration (for third-party seller supplies). The combinations are governed by business model, not arbitrary choice.

How do I switch from Composition to Regular GST mid-year?

File Form GST CMP-04 within 7 days of becoming ineligible (turnover crossing limits, interstate sales, marketplace listing). The withdrawal is effective from the date of the triggering event. From that date, you charge regular GST rates, claim ITC on purchases, and file monthly GSTR-1 and GSTR-3B.

Need help picking the right GST registration type? Our GST registration service walks you through eligibility, picks the right type, and files the application — delivered in 24 hours. For small businesses below threshold, see our small business GST page, or read about the Composition Scheme in detail.