Types of GST Registration in India

Introduction

The Goods and Services Tax (GST) has been a transformative force in India's taxation system since its implementation in 2017. It has streamlined the country's complex tax structure, replacing multiple indirect taxes with a single, unified tax regime. One of the crucial aspects of GST compliance is registration, which comes in various forms to accommodate different types of businesses and transactions. This comprehensive guide delves into the different types of GST registration available in India, helping businesses understand which category they fall under and the specific requirements for each.

1. Regular GST Registration

Overview

Regular GST registration is the most common type and is mandatory for businesses whose aggregate turnover exceeds ₹20 lakhs (₹10 lakhs for special category states) in a financial year.

Key Features

• Applicable to both goods and services providers
• Mandatory for interstate supplies, regardless of turnover
• Requires filing periodic returns and maintaining detailed records
• Allows for input tax credit claims

Process

• Application through the GST portal
• Submission of necessary documents like PAN, address proof, and business registration certificates
• Verification and approval by tax authorities

2. Composition Scheme Registration

Overview

The Composition Scheme is designed for small taxpayers, allowing them to pay GST at a fixed rate of turnover, reducing compliance burden.

Key Features

• Available for businesses with aggregate turnover up to ₹1.5 crore (₹75 lakhs for special category states)
• Simplified quarterly return filing
• Cannot collect GST from customers or claim input tax credit
• Not applicable for manufacturers of ice cream, pan masala, or tobacco products

Eligibility Criteria

• Must be a supplier of goods or restaurant services
• Cannot engage in inter-state outward supplies
• Cannot supply goods through an e-commerce operator

3. Non-Resident Taxable Person Registration

Overview

This type of registration is for suppliers located outside India who occasionally undertake transactions involving supply of goods or services in India.

Key Features

• Valid for 90 days, extendable for another 90 days
• Requires advance deposit of estimated tax liability
• No threshold limit for registration

Process

• Application at least 5 days prior to commencing business
• Appointment of an authorized representative in India
• Submission of passport and tax identification details from the home country

4. Casual Taxable Person Registration

Overview

Casual Taxable Person registration is for those who occasionally undertake transactions involving supply of goods or services in a state/UT where they have no fixed place of business.

Key Features

• Valid for 90 days, extendable for another 90 days
• Requires advance deposit of estimated tax liability
• No threshold limit for registration

Process

• Similar to regular GST registration but with additional documents proving the nature of temporary business

5. Input Service Distributor (ISD) Registration

Overview

ISD registration is for offices that receive invoices for services used by branches and distribute the credit to those branches.

Key Features

• Allows distribution of input tax credit to multiple branches
• Separate registration required even if the entity has a regular GST registration
• Monthly return filing requirement

Eligibility

• Must be a supplier of goods or services
• Should have multiple branches receiving common services

6. Tax Deductor at Source (TDS) Registration

Overview

TDS registration is mandatory for government bodies and PSUs that are required to deduct tax at source under GST.

Key Features

• Applicable on supplies above ₹2.5 lakhs
• TDS rate is 2% (1% CGST and 1% SGST) or 2% IGST
• Monthly return filing requirement

Process

• Online application through the GST portal
• Submission of PAN and other relevant documents

7. Tax Collector at Source (TCS) Registration

Overview

TCS registration is for e-commerce operators who are required to collect tax at source on behalf of suppliers selling through their platform.

Key Features

• TCS to be collected at 1% (0.5% CGST and 0.5% SGST) of the net value of taxable supplies
• Monthly return filing requirement
• Mandatory registration irrespective of turnover threshold

Process

• Online application through the GST portal
• Submission of business details and platform information

8. OIDAR (Online Information Database Access and Retrieval) Services Registration

Overview

OIDAR registration is for overseas providers of online services to non-taxable recipients in India.

Key Features

• Mandatory registration without turnover threshold
• Simplified registration and return filing process
• Applicable to services like cloud storage, online gaming, e-books, etc.

Process

• Online application through the GST portal
• Appointment of a person in India for compliance

9. Unique Identification Number (UIN) Registration

Overview

UIN is issued to specific organizations like embassies, UN bodies, and other international organizations for GST refunds.

Key Features

• Allows claiming refund of GST paid on inward supplies
• No requirement to file returns
• Separate application process from regular GST registration

Eligibility

• UN organizations, embassies, other notified international organizations