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GST Registration Checklist —
All 7 Types Covered

Complete document requirements for every GST registration type — Regular, Composition, Casual, NRTP, ISD, TCS/E-commerce, and Voluntary. Entity-wise breakdown included.

All 7 registration types
Entity-wise (Pvt Ltd / LLP / Proprietor)
Print or use online
2026–27 updated

📥 Use the Checklist Free

Tick off items as you prepare. Print as PDF when ready.

📋 Regular GST Registration
🧾 Composition Scheme
✈️ Casual Taxable Person
🌏 Non-Resident (NRTP)
+ 3 more types
🖨️ Print / Save as PDF
📄 Free forever 🔒 No email needed 🔄 2026 updated

TaxClue — GST Registration Checklist 2026–27

+91 98914 64610 · hello@taxclue.in · taxclue.in

Interactive Checklist

Select Registration Type, Tick Off Docs

Choose your registration type below. Tick boxes as you prepare documents. Use your browser's Print to save as PDF.

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📋

Regular GST Registration

For businesses exceeding threshold or mandatorily required (inter-state, e-commerce, etc.)

Proof of Business / Entity
Identity & Address of Promoters / Directors
Place of Business
Business Details
💡 TaxClue Tip: Ensure the bank account is in the exact same name as the business entity. Mismatch between bank records and PAN is the #1 reason for GST rejection.
🧾

Composition Scheme (CMP-02)

For small businesses with turnover ≤₹1.5 Cr (goods) or ≤₹50L (services). Quarterly filing.

Eligibility Confirmation
Documents (same as Regular + below)
Post-Registration Compliance Note
💡 TaxClue Tip: Composition dealers cannot issue a tax invoice — only a "Bill of Supply". Billing a client with GST on a Composition registration is a compliance violation.
✈️

Casual Taxable Person

For non-resident or resident businesses making occasional taxable supplies in a state where they have no fixed place of business.

Core Documents
Business Activity Proof
Payment
💡 TaxClue Tip: Casual registration is valid for 90 days. Apply at least 5 days before your event/supply date. Advance tax deposit is non-negotiable.
🌏

Non-Resident Taxable Person (NRTP)

For foreign businesses/individuals making taxable supplies in India without a fixed place of business.

Identity Documents
Appointment & Representation
Financials
💡 TaxClue Tip: NRTP registration must be applied 5 days before commencing supply. The advance deposit is refunded after returns are filed and verified.
🏭

Input Service Distributor (ISD)

For head offices that receive input service invoices and distribute ITC to branch GSTINs.

Eligibility Check
Documents Required
ISD Compliance Notes
💡 TaxClue Tip: ISD registration was made mandatory for HOs distributing input services from April 2025 (Budget 2024 amendment). If you are not registered, do it immediately.
🛒

E-commerce Operator (TCS)

For marketplace operators required to collect TCS (Tax Collected at Source) at 1% on net value of taxable supplies.

Operator Identity
Business Proof
TCS Compliance Notes
💡 TaxClue Tip: TCS applies to the net value of taxable supplies (after returns). Do not collect TCS on exempt or non-taxable supplies — it leads to reconciliation mismatches.
🙋

Voluntary GST Registration

For businesses below the threshold who opt in — beneficial for ITC claims, B2B credibility, and export zero-rating.

Why Register Voluntarily?
Documents Required
Important Notes
💡 TaxClue Tip: Once registered voluntarily, you must file returns every month — including nil returns. Non-filing attracts ₹50/day penalty (max ₹10,000 per return).
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