Types of GST Registration in India: 2026 Guide

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.

Type	Who registers	Section	Validity
Regular Taxpayer	Most businesses (default)	Section 22, 24	Permanent
Composition Scheme	Small businesses ≤ ₹1.5 cr / ₹50 L	Section 10	Permanent (subject to limits)
Casual Taxable Person	Exhibitions, events, temporary stalls	Section 27	90 days (extendable)
Non-Resident Taxable Person	Foreign suppliers without Indian PE	Section 27	90 days (extendable)
Input Service Distributor	HO distributing ITC to branches	Section 20	Permanent
TDS Deductor	Govt depts, PSUs, notified entities	Section 51	Permanent
TCS Collector	E-commerce operators (Amazon, Flipkart)	Section 52	Permanent

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

Business type	CGST	SGST	Total tax
Manufacturers and traders	0.5%	0.5%	1% of turnover
Restaurants (non-AC, no liquor)	2.5%	2.5%	5% of turnover
Other service providers (Notification 02/2019)	3%	3%	6% of turnover

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

HO receives invoice for, say, an annual software licence (₹10 lakh + ₹1.8 lakh GST)
HO files GSTR-6 (ISD return) showing how the ₹1.8 lakh ITC is distributed
Branches in Mumbai (60% of turnover) and Delhi (40%) get ₹1.08 lakh and ₹72,000 ITC respectively
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:

Your situation	Best registration type
Goods business, turnover under ₹1.5 cr, sells only within state	Composition
Service provider under ₹50 L, sells only within state	Composition (for service)
Sells on Amazon, Flipkart, or any marketplace	Regular (mandatory)
Makes interstate sales	Regular (mandatory)
Wants to claim ITC on purchases	Regular
One-off exhibition or event in another state	Casual Taxable Person
Foreign company supplying to India temporarily	Non-Resident Taxable Person
Multi-state company with central HO services	Regular + ISD (HO)
Government department deducting on vendor payments	TDS Deductor
Marketplace operator hosting third-party sellers	TCS Collector

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 ₹499. For small businesses below threshold, see our small business GST page, or read about the Composition Scheme in detail.

What should you verify before using this GST Registration guide?

Before acting on types of gst registration in india, verify the current rules or platform behavior with the GST Portal. The practical answer depends on your business model, state, turnover, documents, software stack, and whether the decision affects tax, customer data, paid media spend, or a production workflow.

Use this article as a working checklist, then confirm thresholds, registration status, return forms, document rules, and portal notices. In our audits, most expensive mistakes do not come from ignoring the whole process. They come from one stale assumption, one mismatched address, one missing event, or one automation path that nobody tested after launch.

Checkpoint	Why it matters	Where to confirm
Current rule or platform status	Limits, forms, policies, and APIs can change after a blog update.	GST Portal
Your exact business case	A local shop, freelancer, D2C store, agency, and SaaS team rarely need the same next step.	Documents, invoices, campaign data, analytics setup, or workflow logs
Implementation evidence	The safest GST decision is backed by proof, not memory or screenshots from an old setup.	Portal acknowledgement, dashboard export, invoice sample, test lead, or error log

How do we apply this in real business work?

We start with the smallest decision that can be verified. For compliance work, that means matching PAN, address, bank, invoices, and portal status before filing. For websites, marketing, analytics, and automation, it means testing the real user path from first click to final record. The boring checks catch the costly failures.

A useful rule: if a claim changes money, tax, reporting, or customer communication, keep evidence for it. Save the acknowledgement, export the report, test the form, and note the date you verified the source. That gives you a clean trail when a client, officer, platform, or internal team asks why the setup was done that way.

When should you get expert review?

Get expert review when the next action can create tax exposure, lost reporting data, ad waste, broken customer communication, or production downtime. A simple self-check is enough for low-risk learning. A filed return, new registration, tracking migration, paid campaign restructure, or live automation deserves a second set of eyes before it affects customers or records.

How often should this be rechecked?

Recheck the decision whenever your turnover, state, product mix, campaign budget, website stack, analytics property, or workflow ownership changes. Also recheck it after major portal updates, platform policy changes, annual filing deadlines, and vendor migrations. The guide is useful today only if the facts behind it still match your business.

What is the fastest safe way to decide?

Write the decision in one sentence, list the proof needed for that sentence, and verify only those items first. This keeps the work focused. If the proof confirms the decision, proceed. If one item is unclear, pause and resolve that point before changing filings, campaigns, tracking, website code, or automation logic.

What can go wrong if you skip verification?

The usual failure is not dramatic at first. It looks like a rejected application, a wrong tax invoice, a missing conversion, a duplicate lead, a broken report, or a workflow that silently stops. Those small failures become expensive when nobody notices them until month-end reporting, filing day, or a customer escalation.

What evidence should you keep after making the change?

Keep enough evidence to reconstruct the decision later. For a compliance topic, that usually means the application reference number, registration certificate, invoice sample, return acknowledgement, payment challan, notice reply, or source link checked on the day of filing. For a website, campaign, analytics setup, or automation, keep the before-and-after screenshot, test submission, dashboard export, webhook log, and the exact setting that changed.

This matters because most business fixes are revisited months later, when nobody remembers the original reason. A short evidence trail makes audits faster, handovers cleaner, and vendor conversations more precise. It also keeps the advice in this guide tied to your real operating context instead of becoming a generic checklist that gets copied without review.

Date checked: record when the official source, dashboard, or portal screen was reviewed.
Business context: note the entity, state, product, campaign, property, or workflow affected.
Proof of action: save the acknowledgement, report export, test result, or live URL.
Owner: assign one person to re-check the item when rules, tools, or business volume change.

Repeat this check whenever rules, platform settings, business volume, or ownership changes.

Which next step should you take after reading this?

Turn the article into one action list. Mark what is already true, what needs proof, and what needs expert review. If you want to go deeper, compare this guide with GST Registration, and GST Registration for Small Business. Then update the decision only after the official source and your own records agree.