Types of GST Registration



Type

Who It's For

Regular Taxpayer

Standard businesses above threshold

Composition Scheme

Businesses with turnover up to ₹1.5 crore (goods); ₹50 lakh (services/restaurants)

Casual Taxable Person

Occasional supplies without fixed place of business

Non-Resident Taxable Person

Foreign entities supplying in India

Input Service Distributor (ISD)

Head offices distributing ITC to branches

SEZ Developer/Unit

Special Economic Zone entities

TDS Deductor

Government entities deducting tax at source
Professional Note: For corporate groups in 2026, GST registration should be treated as an operating architecture choice — particularly for Input Service Distributors now operating across multiple GSTINs. Each GSTIN is a distinct compliance unit

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