Top 21 Exclusive Types of GST Registration

Goods and Services Tax is an indirect tax that was introduced in the Indian taxation system to replace other taxes levied by the central and state governments. 

A business owner or service provider must be aware of the different forms of GST registration. The choice of registration depends on the nature and size of the business. 

This blog post tells you about the different types of GST registration available and helps you decide which one is best suited for your needs.

What is the Goods and Services Tax?

A multi-stage, comprehensive, destination-based tax on goods and services that merge various taxes into one, GST forms the new indirect tax structure in India. It levies tax at the point where goods/services are consumed and gives input tax credit (ITC) for taxes paid on inputs. 

GST comprises Central GST (CGST), State GST (SGST), and Integrated GST (IGST) on inter-state supplies. All manufactured, produced, or imported products and services and goods provided or received attract GST in the range of 0% and 28%. 

Mandatory registration is required for all businesses with an annual turnover of more than ₹40 lakhs in special category states and ₹20 lakhs in other states; inter-state supplies or e-commerce.

If you want to see more about the GST then just click below video

What are the Top 19 Types of GST Registration?

We have mentioned and listed the top 19 types of GST registration in a very detailed manner below for all of you:

1. Casual taxable person
2. Composition scheme Registration
3. Non-resident Taxable Person Registration
4. Regular GST registration
5. Voluntary registration
6. All E-Commerce Operators
7. Entities Under Reverse Charge Mechanism
8. Input Service distributors
9. Embassy/un Body/ Other Notified Persons
10. Non-resident Registration
11. SEZ Registration
12. CGST
13. Composition taxpayer
14. E-commerce Operator Registration
15. IGST
16. Inter-state Suppliers
17. Special Economic Zone developer
18. Unique Identification Number (UIN) Registration
19. Tax Deductor (TDS)

Casual Taxable Person

Casual taxable persons include all individuals and businesses who supply goods or services to a place in the territory where they do not have a fixed place of business. 

Businesses that sell goods at a stall or booth temporarily erected or kept for an exhibition, trade show, or other fairs are required to register under CTP. Casual taxable persons are liable to pay advance GST, which is calculated based on the estimated liability of tax.

• Eligibility: Any supplier of goods or services, occasional or otherwise, without any permanent establishment in any taxable territory.
• Tax Rate: Under GST, the applicable tax rates are 5%, 12%, 18% or 28%.
• Application Process: The application is to be filed using Form GST REG-01 with an advance payment of the estimated amount of tax liability. The registration is for 90 days, and one can apply for an extension.

In the last, Casual Taxable Person Registration is the 1st and foremost type of all types of GST Registration.

Composition Scheme Registration

The composition scheme is for small businesses to reduce their tax compliance burden. Under this scheme, enterprises are taxed at a lower percentage, which varies from 1% to 6% according to the nature of the business. However, they are not allowed to claim ITC and are barred from inter-state supplies.

• Eligibility: Businesses with a turnover of up to ₹1.5 crore (₹75 lakh in some states). Service providers with a turnover of up to ₹50 lakh are also eligible.
• Tax Rates: 1% for traders and manufacturers, 5% for restaurants not serving alcohol, and 6% for service providers.
• Application: Taxpayers can opt-in by submitting GST CMP-02 on the GST portal at the beginning of the financial year.

In the last, composition scheme Registration is the 2nd and foremost type of all types of GST Registration.

Non-Resident Taxable Person Registration

NRTPs are foreign individuals or businesses who do not have a permanent place of business in India, who frequently supply goods or services in India, and who do not have a fixed place of business in India. 

Like a casual taxable person, the NRTP has to make advance GST payments based on his potential tax liability during his tenure in India. This registration is valid for 90 days and can be extended further.

• Eligibility: All non-residents (foreign entities) involved in any taxable supply in India are required to register.
• Tax Rates: Under manufactured goods or supplies.
• Application Process: Form GST REG-09 needs to be submitted along with identity proof, business details, and advance tax amount based on estimated transactions.

In the last, Non-Resident Taxable Person Registration is the 3rd and foremost type of all types of GST Registration.

Regular GST Registration

This is the most commonly used form to obtain GST registration for businesses whose turnover exceeds the specified limit. The limit for services will vary in some states up to ₹20 lakh and for goods up to ₹40 lakh. Businesses enrolled under this category are required to file periodic returns and can avail of input tax credits on taxes paid at the time of purchase.

• Eligibility:  Businesses having annual turnover of more than ₹20 lakh. ₹10 lakh for North Eastern states. E-commerce operators, inter-state seller businesses, etc. need to register separately under the GST Act.
• Tax Rates: 0-28% as per the nature of the supply of goods or services.
• Application Process: Fill out Form GST REG-01 on the GST portal along with attachments/documents like PAN, Aadhaar, proof of business, and bank details.

In the last, Regular GST Registration is the 4th and foremost type of all types of GST Registration.

Voluntary Registration

Voluntary registration under GST is where a business or individual registers for GST even if the size of their turnover is below the limit prescribed by law. Another way a business may decide to register voluntarily is for additional benefits, such as being able to avail of ITC and broaden their business credibility.

• Eligibility: Every business having annual turnover is eligible for registration under this category.
• Tax Rates: Standard GST rates for goods/services.
• Application Process: Similar to the process for regular GST registration in Form GST REG-01, but initiated by the applicant.

In the last, Voluntary Registration is the 5th and foremost type of all types of GST Registration.

All E-commerce Operators

E-commerce operators who provide a platform for sellers to sell their goods or services must register under GST regardless of turnover.

• Eligibility Criteria: All e-commerce operators, including marketplaces and online sellers.
• Tax Rates: Varies as per the goods and services sold on the platform, typically 18%.
• Application Process: E-commerce operators must fill out Form GST REG-07 to obtain their registration.

In the last, All E-commerce Operators Registration is the 6th and foremost type of all types of GST Registration.

Entities Under Reverse Charge Mechanism

The recipient of goods or services has to pay GST under RCM instead of the supplier. Such entities have to register themselves for GST.

• Eligibility Criteria: Businesses availing specified goods/services are subject to reverse charges such as legal services, imports, and supplies from unregistered vendors.
• Tax Rates: Are based on goods or services availed under reverse charge.
• Application Process: It Proceeds as per the normal GST registration process. If already registered, ensure compliance by paying GST under RCM.

In the last, Entities Under Reverse Charge Mechanism Registration is the 7th and foremost type of all types of GST Registration.

Input Service Distributors (ISD) Registration

Businesses that receive services from other branches or offices and give input credit to them are called ISDs. ISD is the registered office or branch of the company and ITC is to be given to the respective branches only through ISD invoices.

• Eligibility Criteria: Head offices pass on GST credit to its various branches or units spread across different locations.
• Tax Rates: Not payable as such but involves allocation of tax credit.
• Application: Form GST REG-01 is submitted by ISD from the ISD category in the GST portal.

In the last, Input Service Distributors (ISD) Registration is the 8th and foremost type of all types of GST Registration.

Embassy/un Body/ Other Notified Persons

Embassies, UN bodies, etc., which are notified persons, can obtain a Unique Identification Number under GST. Such an entity is not liable to pay tax in this Act but enjoys a refund for taxes paid on inward supplies of goods and services.

• Eligibility: Foreign diplomatic missions and UN organizations resident in India
• Tax Rates: Mainly exempted or zero-rated from GST
• Application: Filed on GST portal through Form GST REG-13 along with proof of notified status of the organization.

In the last, Embassy/un Body/ Other Notified Persons Registration is the 9th and foremost type of all types of GST Registration.

Non-Resident Registration

The NRTP category applies to those who supply goods or services in India but do not have a permanent business establishment. This obligation also applies to the non-resident supplier, who must maintain GST deposits, and the registration can last for 90 days, which can also be extended.

• Eligibility Criteria: Foreign or foreign company based outside India, taxed in India for less than one year.
• Tax rates: Applicable as per the nature of goods/services
• Application process: Submit Form GST REG-09 along with supporting documents and payment of advance tax.

In the last, Non-Resident Registration is the 10th and foremost type of all types of GST Registration.

SEZ Registration

Entities operating under Special Economic Zones (SEZs) have the provision of registration under GST to avail of certain tax benefits. For business operations, a SEZ is considered a foreign territory. Therefore, special rules apply to it.

• Eligibility criteria: SEZ developer and entity engaged in export/import business.
• Tax rates: Most supplies made to SEZs are zero-rated.
• Application process: Register as a SEZ developer or SEZ entity by submitting Form GST REG-01.

In the last, SEZ Registration is the 11th and foremost type of all types of GST Registration.

CGST

A component of GST, in which the tax amount is collected by the Central Government on the inter-state supply of goods and services. A business firm involved in inter-state transactions has to pay CGST along with SGST.

• Eligibility: All businesses making intra-state supply of goods or services (under CGST) and inter-state supply of goods or services (under IGST).
• Tax rate: Tax rates vary from 0% to 28% depending on the nature of supply
• Application process: Normal GST registration applies. The relevant tax category has to be selected at the time of registration.

In the last, CGST Registration is the 12th and foremost type of all types of GST Registration.

Composition Taxpayer

The Composition Taxpayer Scheme is a simplified tax regime under GST, aimed at small businesses. Taxpayers opting for this scheme will have to pay GST at a lower rate, but they cannot claim input tax credit. Businesses will thus be restricted to inter-state supplies and additionally limited by turnover.

• Eligibility criteria: Businesses with turnover less than ₹1.5 crore. This eligibility is not available to service providers except restaurants.
• Tax Rate: 1% on traders/manufacturers, 5% on restaurants and 6% on service providers
• Registration Process: Application for opt-in by filling out Form GST CMP-02 at the beginning of the financial year.

In the last, CGST Registration is the 13th and foremost type of all types of GST Registration.

E-commerce Operator Registration

E-commerce operators, who provide a mechanism to facilitate the supply of goods or services for business, even if there is no involvement of the 14th Amendment, are required to register for GST irrespective of their sales as their business is that of an intermediary. 

Therefore, all e-commerce operators like Amazon, Flipkart, or Swiggy will be required to register under the proposed GST Act.

• Eligibility: Every e-commerce operator supplying goods or services through an electronic platform
• Tax Rate: Standard rate applicable on the supply facility
• Registration Process: File Form GST REG-07 on the GST portal.

In the last, E-commerce Operator Registration is the 14th and foremost type of all types of GST Registration.

IGST

IGST mainly taxes the inter-state sale of goods and services. The central government collects the tax levied and a portion of the amount is transferred to the states. Every kind of business that has inter-state supplies must register for GST and comply with IGST.

In the last, IGST Registration is the 15th and foremost type of all types of GST Registration.

Inter-State Suppliers

All businesses supplying goods or services across states have to register themselves under the inter-state supplier category under GST, regardless of their turnover. This is necessary to maintain compliance in trading across borders.

• Eligibility: Any business making inter-state supply of goods or services irrespective of turnover
• Inter.
• Tax Rates: IGST will be levied and it will be applicable differently on different goods/services
• Application: The registration process will be done through the appropriate form along with supporting documents available on the GST portal.

In the last, Inter-State Suppliers Registration is the 16th and foremost type of all types of GST Registration.

Special Economic Zone developer

SEZ developers are also required to register themselves under GST as the SEZ scheme offers them certain benefits and exemptions. Such units are allowed to do business under various tax-related incentives to promote exports.

Eligibility Criteria:

• Businesses developing a Special Economic Zone or operating a unit within an SEZ.
• SEZ developers and units are primarily involved in export activities.
• Any business entity recognized by the government as an SEZ developer or unit.

Tax Rates:

• Supplies made to SEZs are zero-rated, meaning that they attract 0% GST.
• SEZ units can claim refunds on the GST paid for input services or goods.

Application Process:

• Fill out Form GST REG-01 on the GST portal.
• Submit documents like proof of SEZ status, PAN, Aadhaar, business address proof, and bank details.
• After submission, the GST officer will verify the details and approve the registration within 7 days, or ask for additional clarification.

In the last, Special Economic Zone developer Registration is the 17th and foremost type of all types of GST Registration.

Unique Identification Number (UIN) Registration

These include certain entities that are not liable to pay GST but can claim a refund of it, such as embassies and diplomatic missions, which can register for GST through UIN. Entities that are allowed to claim a refund of GST paid on inward supplies are facilitated to do so through UIN.

Eligibility Criteria:

• Foreign diplomatic missions, embassies, consulates, and UN bodies in India are eligible for UIN registration.
• International organizations and bodies that are notified by the government as eligible for UIN registration.
• Entities making purchases within India that require refunds on GST paid.

Tax Rates:

• UIN holders do not charge or pay GST on transactions. However, they are eligible for refunds on GST paid on inward supplies (purchases made for official purposes).

Application Process:

• Submit Form GST REG-13 on the GST portal with documentation proving your diplomatic or consular status.
• Provide organizational details such as registration under diplomatic treaties or international agreements.
• Once registered, a UIN is issued, and the entity can use this for tax refund purposes.
• UIN holders must file returns using GSTR-11 to claim refunds on GST paid.

In the last, Unique Identification Number (UIN) Registration is the 18th and foremost type of all types of GST Registration.

If you want to also want to do a GST registration so just click here to get a complete guide to related GST registration.

Tax Deductor (TDS)

Among other things, TDS is required to be mandatorily deducted at source on various payments made by certain government bodies, local authorities, and other specified entities to their suppliers. Such tax deductor must mandatorily register under GST and strictly follow the provisions of TDS.

Eligibility Criteria:

• Government agencies, public sector undertakings, and entities are notified by the government to deduct tax at the source.
• Any person or organization is required to deduct TDS when making payments to suppliers of goods or services under GST.
• Applicable to entities making payments over ₹2.5 lakhs to suppliers in a single contract.

Tax Rates:

• TDS is deducted at 2% of the payment amount, split into 1% Central GST (CGST) and 1% State GST (SGST) for intrastate transactions.
• For interstate transactions, 2% Integrated GST (IGST) is deducted from the payment.

Application Process:

• Fill out Form GST REG-07 on the GST portal.
• Provide the necessary identification and registration details, including the PAN of the organization, proof of address, and authorized signatory details.
• After verification, the GST registration certificate will be issued.
• TDS deductors must file returns using Form GSTR-7 by the 10th of the following month to report the TDS deducted and deposit it with the government.

In the last, Tax Deductor (TDS) Registration is the 19th and foremost type of all types of GST Registration.

If you want to see more about the types of GST Registration then just click below:

In Conclusion

Choosing the correct types of GST registration depends on the nature of your business, its turnover, and the scale of its operations. Understanding the various categories helps you comply with GST laws, avoid penalties, and maximize the benefits available under the GST regime.

Whether you’re a small business looking for simplicity with the Composition Scheme or an international entity with temporary business needs, there is a suitable GST registration type for everyone.

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