Taxpayer Types
| Type | Description | Features |
|---|---|---|
| Regular | Standard GST registration | Monthly/quarterly returns, ITC available, all supplies allowed |
| Composition | Simplified scheme for small businesses | Quarterly returns, no ITC, intra-state only, turnover limit ₹1.5 cr |
Regular vs Composition Comparison
| Feature | Regular | Composition |
|---|---|---|
| Return Filing | Monthly/Quarterly | Quarterly only |
| Input Tax Credit | Available | Not available |
| Inter-state Sales | Allowed | Not allowed |
| Turnover Limit | No limit | ₹1.5 crores |
| Tax Rates | Standard GST rates | 1-6% of turnover |
| Invoice Format | Tax invoice | Bill of supply |
GST Status
| Status | Description | Implications |
|---|---|---|
| Active | Registration is current and compliant | Can issue valid invoices, eligible for ITC |
| Inactive | Registration exists but not actively used | Dormant status, minimal compliance |
| Suspended | Temporarily disabled due to non-compliance | Cannot issue invoices, ITC blocked |
| Cancelled | Permanently terminated | No business operations allowed |
| Cancelled suo-moto | Cancelled by department action | Non-compliance or fraud detected |
Constitution of Business
| Constitution | Description |
|---|---|
| Proprietorship | Single owner business |
| Partnership | Two or more partners |
| Private Limited Company | Private limited company |
| Public Limited Company | Public limited company |
| Society/Club/Trust/AOP | Non-profit organizations |
| Government Department | Government entity |
| Local Authority | Municipal/local bodies |
| Hindu Undivided Family | HUF business |
Core Business Types
| Type | Description |
|---|---|
| Manufacturer | Produces goods from raw materials |
| Trader | Buys and sells goods without manufacturing |
| Wholesaler/Distributor | Bulk sales to retailers/businesses |
| Service Provider | Provides intangible services |
| E-commerce | Online business operations |
Business Activities
| Code | Activity | Description |
|---|---|---|
| MFG | Factory/Manufacturing | Production of goods |
| RET | Retail Business | Direct sales to consumers |
| WHO | Wholesale Business | Bulk sales to businesses |
| SER | Service Provision | Intangible services |
| IMP | Import Business | Goods from foreign countries |
| EXP | Export Business | Goods to foreign countries |
| WAR | Warehouse/Depot | Storage and distribution |
| BWH | Bonded Warehouse | Customs-supervised storage |
| EOU | EOU/STP/EHTP | Export-oriented units |
| SEZ | SEZ Unit | Special Economic Zone |
| ISD | Input Service Distributor | ITC distribution to branches |
Using in FQL
# Filter by taxpayer type
TaxpayerType == 'Regular'
# Filter by status
Status == 'Active'
# Filter by constitution
ConstitutionBusiness == 'Private Limited Company'
# Filter by core business
COREBUSINESS == 'Manufacturer'
# Filter by business activity
BusinessActivities CONTAINS 'Retail'
# Combined query
TaxpayerType == 'Regular' AND Status == 'Active' AND Turnover > 10000000