Types of GST Registration

Normal Taxpayers: Businesses or individuals registering under the normal taxpayer category do not need to make a deposit and are granted indefinite validity periods. Most businesses in India fall under this category.

Casual Taxable Person: Taxpayers with stalls or seasonal businesses are mandated to register under the Goods and Services Tax (GST) with a corresponding deposit covering their GST liability. Initially, the registration process spans over three months with the option to renew or extend. Individuals conducting intermittent business activities must also submit a deposit equivalent to their GST liability within the active period. Registration duration remains three months, with the possibility of renewal or extension.

Non-Resident Taxable Person: This category applies to non-resident taxable individuals situated beyond the borders of India. Such taxpayers are permitted to sell taxable goods or services exclusively to residents within India only after securing registration. To register as a non-resident taxable individual, one must remit a deposit equivalent to their GST liability, aligning with the active registration periods. This registration validity extends for three months.

Composition Registration: Businesses having an annual turnover of up to Rs 1 crore are required to register under the composition scheme. In this scheme, businesses must pay a fixed GST amount regardless of their annual turnover.

3 thoughts on “Types of GST Registration

  1. This is actually intriguing, You’re a highly effective article writer. I have registered with your feed plus look forward to witnessing your personal phenomenal write-ups. Also, We have shared your webblog of our own web pages.

  2. I must thank you for the efforts you’ve put in penning this website. I really hope to view the same high-grade blog posts from you in the future as well. In fact, your creative writing abilities has motivated me to get my own website now 😉

Leave a Reply

Your email address will not be published. Required fields are marked *