Types of GST Registration in India: 10 Important Categories (2026)

Types of GST Registration in India: The 10 Categories and How to Pick Yours

India’s GST portal recognises ten main types of GST registration: normal taxpayer, composition scheme, casual taxable person, non-resident taxable person, tax deductor (TDS), tax collector (TCS), input service distributor, SEZ unit or developer, non-resident online services and money gaming supplier, and UIN holders. Your business model, residence and turnover decide which applies.

You open the New Registration page and the portal asks, “I am a…”. Pick wrongly and you may file the wrong form, lose input tax credit, or be told to start again. This guide walks from the basics to the less common categories, so you can name your type, know the form, and see the limits before you apply.

How GST registration types work

A GST registration type is the category you register under. It fixes your form, how you pay tax, and which identity number you get. Most businesses receive a 15-digit GSTIN. Embassies and UN bodies receive a UIN instead.

The first choice on the portal is the “I am a” drop-down. If you choose Taxpayer, one application covers normal taxpayers, composition dealers, casual taxable persons, input service distributors, SEZ developers and SEZ units. The other drop-down choices, such as tax deductor, non-resident taxable person and UN body, open their own forms. gst

A misconception worth clearing up: the “10 types” are not ten separate buttons. Search results for this topic count seven, eight, nine or ten types. The law is the same on all of them. They simply number the same categories differently. This guide uses ten because each category has its own rules, and it treats GST practitioner separately.

Do you need GST registration at all?

Most suppliers must register once aggregate turnover crosses ₹40 lakh for goods only, or ₹20 lakh for services or mixed supplies, in a financial year. Special-category states apply lower limits of ₹20 lakh and ₹10 lakh. A group of states, including Telangana, Puducherry and several in the north-east, kept ₹20 lakh for goods, so check your own state.

The ₹40 lakh limit has a catch. It applies only to businesses that supply goods exclusively. Earning even a small amount from taxable services, such as installation, takes you back to the ₹20 lakh limit.

Some people must register whatever their turnover. These include casual and non-resident taxable persons, TDS deductors, e-commerce operators who collect tax, input service distributors and overseas suppliers of online services. Inter-state suppliers of goods and e-commerce sellers also face registration regardless of turnover. Inter-state services are different. They stay under the ₹20 lakh limit through a 2017 IGST exemption notification.

Apply within 30 days of becoming liable. If you file within 30 days, registration takes effect from the date you became liable. If you file late, it takes effect from the date of grant. You can also register voluntarily below the threshold if you want input tax credit or need a GSTIN for a platform. gst

All 10 types at a glance

Which type are you?

Work through these questions in order and stop at the first one that fits.

The 10 types of GST registration explained

1. Normal taxpayer GST registration

Normal registration is the default. You charge GST on sales, claim input tax credit on purchases, and file returns regularly. There is no upper limit on turnover.

You apply on the GST portal using Form GST REG-01. The portal first gives you a Temporary Reference Number. Unless you submit Part B within 15 days, the TRN and everything filled in under it are purged. Aadhaar authentication follows, and in some cases the portal asks promoters or the authorised signatory to visit a GST Suvidha Kendra for biometric authentication.

The Rule 14A route. Rule 14A, effective 1 November 2025, lets eligible applicants get registration within three days if their monthly output tax liability stays within ₹2.5 lakh. The cap counts only supplies to registered persons, so B2C sales do not count toward it. It is also a tax cap, not a sales cap.

A worked example at 18% GST: ₹2.5 lakh of tax equals about ₹13.9 lakh of monthly B2B sales (2.5 ÷ 0.18). A supplier invoicing ₹10 lakh a month to GST-registered buyers owes ₹1.8 lakh in tax and qualifies. One invoicing ₹16 lakh owes ₹2.88 lakh and does not. If you exceed the cap later, you must withdraw using Form GST REG-32. Rule 14A requires Aadhaar authentication. On the portal, if you say Yes to Rule 14A, the “Input Service Distributor only” option is disabled.

Separately, a Rule 9A mechanism gives some low-risk applicants identified by the system a three-working-day grant without any election.

2. Composition scheme GST registration

The composition scheme lets small suppliers pay a flat percentage of turnover instead of regular GST. The turnover limit is ₹1.5 crore for eligible traders, manufacturers and restaurants, and a separate ₹50 lakh route covers eligible service providers. The limit is ₹75 lakh in Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura and Uttarakhand. Rates are 1% for traders and manufacturers, 5% for restaurants and 6% for other services.

The trade-offs are sharp:

• You cannot claim input tax credit.
• You cannot charge GST to customers.
• You issue a Bill of Supply, not a tax invoice.
• You cannot opt in if you supply through e-commerce platforms or deal in exempt goods such as alcohol and petroleum.
• Inter-state supply is not allowed.

New registrants choose composition inside REG-01. Existing normal taxpayers file CMP-02. CMP-02 is filed before the start of the financial year. To leave the scheme, file CMP-04.

Worked example (illustrative). A retailer sells MRP-bound packaged goods within one state. Annual sales are ₹94.4 lakh including 18% GST. Purchases are ₹60 lakh plus 18% GST, so ₹70.8 lakh.

Composition wins by about ₹2.66 lakh here, because the price is fixed and the 1% levy is lower than the net tax under regular GST. The result flips for businesses selling to GST-registered buyers who need credit, selling through marketplaces, or selling across state lines. The numbers ignore other costs, so run your own before choosing. Our GST composition scheme eligibility guide covers the rest.

3. Casual taxable person GST registration

A casual taxable person supplies goods or services occasionally in a state where they have no fixed place of business. Think of a trader taking a stall at a trade fair in another state. You must apply at least five days before you start business, and the portal creates a challan for the advance tax deposit. The acknowledgement comes only after the deposit reaches your cash ledger. gst

The registration is valid for the period you specify or 90 days from the effective date, whichever is earlier. An officer may extend it by up to 90 more days for good reason. You apply for the extension in Form GST REG-11 before the registration expires, and the extension can be granted only once.

Example: a Jaipur furniture seller books a 12-day exhibition in Hyderabad and expects ₹6 lakh of taxable sales at 18%. The estimated tax is ₹1.08 lakh, and that is the deposit. Anyone operating beyond 180 days needs a normal registration instead, as CBIC Circular 71/45/2018-GST explains. gstcouncil

4. Non-resident taxable person GST registration

A non-resident taxable person (NRTP) is a foreign person who makes occasional taxable supplies in India without a fixed place of business or residence here. An NRTP applies in Form GST REG-09 with a valid passport, at least five days before starting business. Like casual taxable persons, NRTPs must make an advance deposit equal to estimated tax liability and receive a certificate valid for 90 days, extendable once by up to 90 days.

Do not confuse an NRTP with an overseas online-services supplier (type 9). The test is who the buyer is and what you sell. An overseas exhibitor selling goods at an Indian fair is an NRTP. An overseas streaming service selling subscriptions to Indian consumers is a type 9 supplier.

5. TDS registration under GST (tax deductor)

TDS registration is for entities that must deduct GST from payments to suppliers. This covers government departments and establishments, local authorities, government agencies and other notified persons, when the taxable supply value under a contract exceeds ₹2.5 lakh. The registration form is GST REG-07, and the applicant gives a TAN where a normal registrant would give a PAN.

The deduction rate is 2%. For a ₹20 lakh contract, the deductor withholds ₹40,000, split as ₹20,000 CGST and ₹20,000 SGST for an intra-state supply, or ₹40,000 IGST for an inter-state one. Registration certificates in REG-06 are issued within three working days, and GST REG-08 cancels the registration when liability to deduct ends. If you are the supplier receiving payment, you do not register as a deductor. You claim the credit of the amount withheld.

6. TCS registration under GST (e-commerce operator)

TCS registration is for e-commerce operators that collect payment on behalf of sellers. The operator collects tax from the net value of taxable supplies made through its platform. The law requires such operators to register regardless of turnover. The form is again GST REG-07.

The current collection rate is 0.5% in total (0.25% CGST plus 0.25% SGST, or 0.5% IGST), effective from 10 July 2024. On ₹10 lakh of net taxable supplies in a month, that is ₹5,000. Sellers can then claim the collected amount through their cash ledger. This is also why e-commerce sellers cannot use the composition scheme.

7. Input service distributor (ISD) GST registration

An input service distributor is an office, usually a head office, that receives invoices for services used by several branches and passes the credit to them. From 1 April 2025, distributing credit on common input services through the ISD mechanism became mandatory under the amended law. The ISD gets its own GSTIN. It is separate from the normal registration and cannot make outward supplies.

You apply through REG-01 and select Input Service Distributor under “Reason to obtain registration”. The ISD files returns in GSTR-6. Only services qualify. Goods stay with the branch that receives them. cleartax

Example: a Pune head office pays a ₹12 lakh annual software subscription used by its Delhi, Jaipur and Chennai branches under one PAN. The credit must be distributed through the ISD route, not claimed at the head office alone.

8. SEZ unit and SEZ developer GST registration

SEZ units and developers apply through REG-01 too, picking “SEZ Unit” or “SEZ Developer” under “Reason to obtain registration”. The applicant selects the SEZ name, enters the approval order details and a validity period, and uploads the Letter of Approval or Permission. The validity can run up to 10 years from the current date. gst

The registration can be cancelled after the validity ends, and the portal sends an email and SMS 30 days before expiry. Treat SEZ premises as a separate registration from any non-SEZ business premises of the same entity. gst

9. Non-resident online services and online money gaming supplier registration (OIDAR)

This is the category formerly called OIDAR. The portal option is now “Non-Resident Online Services Provider and/or Non Resident Online Money Gaming Supplier”, and the form asks you to choose between online money gaming and online information and database access or retrieval services. Rule 14 sends both through Form GST REG-10, and registration is granted in Form GST REG-06. It is a single India-wide registration, and the monthly return is GSTR-5A.

Who it covers: an overseas supplier of SaaS, streaming, e-books or cloud services to non-taxable Indian recipients, such as consumers.

Latest update, and a real-world catch. The money-gaming limb needs separate reading. The GST law was amended in 2023 to require overseas money-gaming suppliers to register. But the Promotion and Regulation of Online Gaming Act, 2025 and its 2026 Rules, in force from 1 May 2026, prohibit online money gaming altogether. The GST option still exists in the portal guide, but it is not a path to lawful money-gaming operations in India. E-sports and online social games sit under a different framework. Online services such as SaaS and streaming are unaffected. Read the Act on the MeitY site before advising on this.

10. UIN registration for UN bodies and foreign embassies

A UIN (Unique Identification Number) is for bodies that do not charge GST but can claim refunds of GST paid on their purchases. A specialised UN agency, a notified multilateral financial institution, or a consulate or embassy of a foreign country applies using Form GST REG-13. The form lists the entity as a UN body, embassy or “other person”. gstcouncil

A single centralised UIN is optional, and an entity may hold more than one. The certificate comes in REG-06. UIN holders file GSTR-11 to claim refunds, and a refund not claimed within six months lapses. A supplier selling to a UIN holder enters the UIN where a GSTIN would normally go.

GST practitioner enrolment is not a registration type

A GST practitioner is a licensed professional who files returns and forms for clients. They enrol rather than register, and they do not get a GSTIN. Enrolment uses Form PCT-01, the certificate comes in PCT-02, and a taxpayer authorises or withdraws a practitioner through PCT-05. A taxpayer then adds the practitioner’s Enrolment ID in the Authorised Representative tab of REG-01.

GST registration forms at a glance

A form-number trap. Some older rule summaries still show REG-10 for extending casual and NRTP registrations. The current Rule 14 puts REG-10 on overseas online services and money gaming, and the portal’s forms list shows extension as REG-11. Always check the form name on the portal before filing.

What changed in 2025–26

• 10 July 2024: the TCS rate for e-commerce operators dropped to 0.5% in total.

• 1 April 2025: ISD registration and credit distribution became compulsory for common input services.
• 22 August 2025: the Online Gaming Act was enacted. GST on online money gaming rose to 40% from 22 September 2025, and the 2026 Rules took effect on 1 May 2026.
• 1 November 2025: Rule 14A began. It is an optional route to a GSTIN in three working days for B2B output tax up to ₹2.5 lakh a month, under Notification 18/2025-Central Tax.

Mistakes that cost time

• Opting for composition, then selling on a marketplace. The two don’t mix, so you would have to exit composition.

• Using the ₹40 lakh limit while also billing services. It drops to ₹20 lakh.
• Waiting past 30 days. Late filing moves your effective date to the grant date.
• Applying for TDS registration with a PAN. It needs a TAN.
• Running a casual registration past 180 days. It must become a normal registration.
• Ignoring ISD. Multi-state businesses with shared services are the usual offenders.
• Choosing NRTP when you are really an online-services supplier. The buyer and the product decide the category.

Before you apply: a checklist

1. PAN of the business or proprietor, and a PAN-linked mobile number and email.

2. Proof of the principal place of business. For own premises, a property tax receipt, khata copy or electricity bill. For rented premises, a rent agreement plus the owner’s ownership proof.
3. Photograph and identity details of promoters, partners or directors.
4. Aadhaar for the authorised signatory. Rule 14A requires it.
5. Proof of appointment of the authorised signatory.
6. Your goods HSN or service codes. The portal takes up to five of each.
7. For SEZ: Letter of Approval or Permission. For casual and NRTP: your estimated tax figure.

The portal’s own guide shows bank account details can be added later through an amendment. The GST portal does not charge a registration fee. Typical timing is up to about seven working days on the standard route and three on Rule 14A. gst

FAQs on types of GST registration

How many types of GST registration are there in India?

There are ten main types, plus a separate enrolment for GST practitioners. Some guides count seven to nine because they number the same categories differently.

Which GST registration is best for a freelancer?

Most freelancers use normal registration once service income crosses ₹20 lakh. Composition is possible for eligible service providers up to ₹50 lakh, but it bars inter-state supply and input credit, so many freelancers find it limiting.

Can I take the composition scheme if I sell on Amazon or Flipkart?

No. Supply through an e-commerce platform bars the composition scheme.

Is GST registration compulsory for e-commerce sellers?

Sellers of goods through e-commerce platforms generally must register regardless of turnover. Services supplied through a platform follow the ₹20 lakh limit unless notified otherwise.

What is the difference between a normal taxpayer and a composition dealer?

A normal taxpayer charges GST and claims input credit. A composition dealer pays a flat percentage of turnover, charges no GST and gets no credit.

How long does a casual taxable person registration last?

Up to 90 days, extendable once by up to 90 days. After that, a normal registration is needed.

Do foreign companies need GST registration in India?

It depends on what they supply. Occasional taxable supplies make them an NRTP. Online services to Indian consumers need registration under type 9.

What is the difference between GSTIN and UIN?

A GSTIN identifies a taxpayer who charges GST. A UIN identifies an entity such as an embassy that claims refunds on purchases.

Is a GST practitioner a type of GST registration?

No. It is an enrolment for professionals. They do not get a GSTIN.

How long does GST registration take?

Rule 14A promises three working days for eligible applicants. The standard route takes longer, and queries or verification can add time.

Can one PAN have more than one GST registration?

Yes. One PAN can hold registrations in different states, and the portal shows all GSTINs linked to the PAN when you start.

Can online money gaming suppliers still register for GST?

The GST provisions and portal option still exist, but the Online Gaming Act, 2025 prohibits online money games in India, so registration is not a route to lawful operation.