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Most businesses in India fall under this category. They collect GST from customers and can claim input tax credit. No expiry on registration.
A person who occasionally supplies goods or services in a state/UT where they don't have a fixed place of business. Registration is temporary and valid for 90 days.
Small businesses with turnover up to ₹1.5 crore can opt for this scheme. They pay tax at a fixed rate but cannot claim input tax credit.
Foreign businesses or individuals supplying goods or services in India without a fixed place of business. They need temporary GST registration before starting operations.
GST Registration – Frequently Asked Questions (FAQs)
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Applying for a GST Account