GST Registration
Online in India
— All Types
Regular, Composition, ISD, TDS/TCS, E-commerce, Casual, NRTP — get the right GST type for your business with CA-assisted registration. 100% online, 2–5 working days, transparent pricing.
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What is GST Registration?
GST (Goods and Services Tax) registration is a mandatory process under the CGST Act, 2017 for businesses whose turnover exceeds the prescribed threshold or who fall under specific categories that require registration regardless of turnover. Once registered, a business gets a unique 15-digit GSTIN (GST Identification Number).
GST registration allows you to collect tax from customers, claim Input Tax Credit (ITC) on purchases, and file GST returns. Non-registration when required attracts heavy penalties and legal action.
One GST, Seven Registration Types
Depending on your business model, turnover, and nature of supply, you may need a different GST registration type. Regular and Composition are the most common. ISD, TDS/TCS, E-commerce, Casual, and NRTP cater to specific business scenarios. TaxClue helps you identify the right type and handles the entire process.
📊 GST Registration Thresholds (FY 2024–25)
(General States)
Category States
No threshold
GST Registration Types — Complete Guide
Expand each type to understand who needs it, eligibility, benefits, and restrictions.
Regular GST is the standard registration for businesses supplying goods or services above the threshold limit. Under this scheme, you charge GST to customers, file monthly/quarterly returns, and claim full Input Tax Credit (ITC).
- Mandatory for businesses with turnover above ₹40L (goods) or ₹20L (services)
- Can collect GST from customers and issue tax invoices
- Full ITC credit available on all business purchases
- Eligible for interstate supply of goods and services
- Can register voluntarily even below threshold
- Monthly/quarterly GSTR-1, GSTR-3B returns required
The Composition Scheme is designed for small businesses with turnover up to ₹1.5 crore (₹75L for services). Instead of standard GST rates, they pay a small flat percentage of turnover and file simplified quarterly returns.
- Available for businesses with turnover up to ₹1.5 crore (goods) / ₹50L (services)
- Flat tax rate: 1% (traders), 2% (manufacturers), 5% (restaurants)
- Only one quarterly return (CMP-08) instead of monthly filings
- No need to maintain complex invoicing — simple bill of supply
- Reduced compliance burden — ideal for small retailers, kirana shops
Composition vs Regular — Which to Choose?
If your customers are end consumers (B2C) and you supply locally, Composition saves time and money. If your customers are businesses who need ITC, Regular is better — they can't claim credit from your composition invoices.
An ISD is an office of a taxpayer (usually the head office or corporate office) that receives tax invoices for input services used by multiple branches and distributes the ITC to those branches. This is common in companies with multiple GSTINs across states.
- Required when head office receives invoices for services used by all branches
- Distributes ITC proportionally to each branch's GSTIN
- Files GSTR-6 return for ISD distribution
- Cannot distribute ITC for goods — only services
- Mandatory registration even if below threshold turnover
- Commonly used by large corporations, banks, insurance companies
Under GST, certain entities are required to deduct TDS (Tax Deducted at Source) or collect TCS (Tax Collected at Source) and deposit it with the government. These entities need a separate GST registration specifically for this purpose.
TDS Deductors — Who Must Register:
- Central / State Government departments and establishments
- Local authorities (Municipal corporations, Panchayats)
- Government agencies and PSUs
- Any authority notified by the government
- Must deduct 2% GST TDS on payments to suppliers above ₹2.5L per contract
TCS Collectors — Who Must Register:
- E-commerce operators who facilitate supply of goods/services through their platform
- Must collect 1% TCS on net value of taxable sales made through their platform
- File GSTR-8 monthly to report TCS collected
Every person who supplies goods or services through an e-commerce operator (Amazon, Flipkart, Meesho, Myntra, Swiggy, Zomato, etc.) must register for GST regardless of their turnover. The ₹40L/₹20L threshold does NOT apply to e-commerce sellers.
- Mandatory registration even if selling a single product online
- No turnover threshold — every e-commerce seller must register
- TCS of 1% is deducted by the marketplace operator from your payments
- You can claim back TCS deducted while filing returns
- Required for Amazon, Flipkart, Meesho, Myntra, Nykaa, Swiggy, Zomato, etc.
- Own website (D2C) sales may be exempt below threshold
Selling on Amazon / Flipkart?
Your seller account will be blocked or suspended without a valid GSTIN. TaxClue registers you within 2–5 days so you can start selling immediately.
A Casual Taxable Person is someone who supplies goods or services in a state/UT where they have no fixed place of business — such as exhibitors at trade fairs, temporary event sellers, or seasonal pop-up stores.
- Required for temporary business activities in a state where you're not registered
- Registration valid for 90 days (extendable by another 90 days)
- Must deposit estimated GST liability in advance as a deposit
- Deposit refunded after returns are filed and taxes reconciled
- Applicable for: trade fairs, exhibitions, event vendors, seasonal sellers
- Interstate casual suppliers must also register in destination state
A Non-Resident Taxable Person (NRTP) is a foreign individual, body corporate, firm, or AOP/BOI who occasionally undertakes transactions involving supply of goods or services in India but has no fixed place of business in India.
- Required for foreign businesses supplying to Indian customers
- Must apply at least 5 days before business commences in India
- Registration valid for 90 days (extendable by another 90 days)
- Must pay estimated GST liability in advance as deposit
- NRTP cannot claim ITC unless they hold valid Indian GST registration
- Commonly used by foreign service providers, exhibitors, consultants
- Indian authorised representative must apply on behalf of NRTP
Who Needs GST Registration?
Manufacturers & Traders
Any goods supplier above ₹40L annual turnover must register for GST.
Service Providers
Any service provider above ₹20L annual turnover (₹10L in special states).
E-Commerce Sellers
Every seller on Amazon, Flipkart, Meesho — no turnover threshold.
Interstate Businesses
Any business selling goods across state lines regardless of turnover.
Exporters
All exporters of goods/services must register to claim zero-rated benefits.
Reverse Charge Payers
Businesses paying GST under Reverse Charge Mechanism (RCM).
Casual / Temporary Sellers
Exhibitors, event vendors, pop-up store operators in temporary locations.
Foreign Businesses
Foreign entities supplying to Indian customers need NRTP registration.
How TaxClue Registers Your GST — Step by Step
100% online. No office visit. CA-supervised from form filling to GSTIN delivery.
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1
Free Consultation & Type Identification
Our CA reviews your business — turnover, nature of supply, business model — and confirms the right GST type (Regular, Composition, ISD, etc.).
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2
Document Collection
We collect all required documents via WhatsApp or email. Full list below. Usually takes 30–60 minutes if documents are ready.
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3
GST Portal Application (REG-01)
Our CA fills Form GST REG-01 on the GSTN portal with precise details — errors here cause rejections and delays.
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4
OTP Verification & ARN Generation
Application is submitted and you receive a 15-digit ARN (Application Reference Number) immediately — confirms submission.
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5
GST Officer Review
Tax officer reviews the application within 3 working days. If any document or information is deficient, we handle the response.
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6
GSTIN Issued — Certificate Delivered
Your 15-digit GSTIN is issued and GST Registration Certificate is downloadable from the portal. We send it directly to you — ready to start billing.
Documents Required for GST Registration
Documents vary by business entity type. Here's a complete list:
For Sole Proprietor / Individual
For Partnership Firm / LLP
For Private Limited / OPC / Public Limited
Address Proof Options
Owned: Property tax receipt or electricity bill. Rented: Rent agreement + NOC from owner. Consent: No Objection Certificate if using someone else's premises.
All 7 GST Types — Quick Comparison
| GST Type | Who Needs It | Threshold | ITC | Key Return | Validity |
|---|---|---|---|---|---|
| 🏢 Regular | All taxable businesses | ₹40L / ₹20L | ✅ Full | GSTR-1 + GSTR-3B | Permanent |
| 📦 Composition | Small B2C businesses | Up to ₹1.5 Cr | ❌ None | CMP-08 + GSTR-4 | Permanent |
| 🔄 ISD | Head office (multi-branch) | None | ✅ Distributes | GSTR-6 | Permanent |
| 🏦 TDS | Govt depts, PSUs | None | N/A | GSTR-7 | Permanent |
| 🏦 TCS | E-commerce operators | None | N/A | GSTR-8 | Permanent |
| 🛒 E-Commerce | Online marketplace sellers | ❌ No threshold | ✅ Full | GSTR-1 + GSTR-3B | Permanent |
| 🎪 Casual | Temporary sellers | None | ✅ Eligible | GSTR-1 + GSTR-3B | 90 days |
| 🌏 NRTP | Foreign businesses in India | None | ❌ None | GSTR-5 | 90 days |
Penalties for Not Registering GST
Not registering for GST when required is a serious offence under the CGST Act. Here's what you risk:
⚠️ GST Penalties for Non-Registration / Late Registration
Additional consequences: prosecution for tax evasion, cancellation of business operations, seizure of goods, and reputational damage.
Frequently Asked Questions
TaxClue typically completes GST registration in 2–5 working days from the date of document submission. The GST portal processes applications within 3 working days. If a query is raised by the GST officer, it may take 1–2 additional days to respond.
Yes. You can voluntarily opt out of the Composition Scheme at any time by filing Form GST CMP-04. You must also switch compulsorily if your turnover exceeds the Composition threshold (₹1.5 Cr for goods, ₹50L for services) during the year. Once you switch to Regular, you become eligible for ITC going forward.
GST registration on the government portal is free of charge — there is no government fee. TaxClue charges a professional service fee for CA-assisted filing, document verification, follow-up with GST officers, and certificate delivery. Call us for exact pricing based on your entity type.
If you supply goods/services only within one state, you need to register only if your annual turnover exceeds ₹40L (goods) or ₹20L (services). However, if you sell on e-commerce platforms, interstate supplies, or fall under any mandatory category, registration is required regardless of turnover.
An ARN (Application Reference Number) is a 15-digit reference number you receive immediately upon submitting your GST application. It confirms submission but is not your tax ID. A GSTIN (GST Identification Number) is the 15-digit permanent tax identification number issued after the officer approves your application — this is what you use on invoices.
Yes. Freelancers and individual consultants can register for GST as a Sole Proprietor. Registration is mandatory if your annual income from consulting/freelancing exceeds ₹20 lakhs (₹10 lakhs in special category states). Registration is also recommended even below the threshold if your clients are GST-registered businesses — they'll prefer to work with you if you're GST compliant.
Yes — you can apply for amendments to your GST registration. Core fields (legal name, PAN, place of business) require approval from a GST officer. Non-core fields (contact details, directors/partners) are updated immediately without officer approval. TaxClue handles all GST amendments. Contact us with the changes you need.
Get Your GSTIN in 2–5 Working Days
CA-assisted, 100% online, zero government fee. All 7 GST types covered. 5,000+ registrations done.
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