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Taxpayer Types

TypeDescriptionFeatures
RegularStandard GST registrationMonthly/quarterly returns, ITC available, all supplies allowed
CompositionSimplified scheme for small businessesQuarterly returns, no ITC, intra-state only, turnover limit ₹1.5 cr

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Regular vs Composition Comparison

FeatureRegularComposition
Return FilingMonthly/QuarterlyQuarterly only
Input Tax CreditAvailableNot available
Inter-state SalesAllowedNot allowed
Turnover LimitNo limit₹1.5 crores
Tax RatesStandard GST rates1-6% of turnover
Invoice FormatTax invoiceBill of supply

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GST Status

StatusDescriptionImplications
ActiveRegistration is current and compliantCan issue valid invoices, eligible for ITC
InactiveRegistration exists but not actively usedDormant status, minimal compliance
SuspendedTemporarily disabled due to non-complianceCannot issue invoices, ITC blocked
CancelledPermanently terminatedNo business operations allowed
Cancelled suo-motoCancelled by department actionNon-compliance or fraud detected

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Constitution of Business

ConstitutionDescription
ProprietorshipSingle owner business
PartnershipTwo or more partners
Private Limited CompanyPrivate limited company
Public Limited CompanyPublic limited company
Society/Club/Trust/AOPNon-profit organizations
Government DepartmentGovernment entity
Local AuthorityMunicipal/local bodies
Hindu Undivided FamilyHUF business

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Core Business Types

TypeDescription
ManufacturerProduces goods from raw materials
TraderBuys and sells goods without manufacturing
Wholesaler/DistributorBulk sales to retailers/businesses
Service ProviderProvides intangible services
E-commerceOnline business operations

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Business Activities

CodeActivityDescription
MFGFactory/ManufacturingProduction of goods
RETRetail BusinessDirect sales to consumers
WHOWholesale BusinessBulk sales to businesses
SERService ProvisionIntangible services
IMPImport BusinessGoods from foreign countries
EXPExport BusinessGoods to foreign countries
WARWarehouse/DepotStorage and distribution
BWHBonded WarehouseCustoms-supervised storage
EOUEOU/STP/EHTPExport-oriented units
SEZSEZ UnitSpecial Economic Zone
ISDInput Service DistributorITC distribution to branches

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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