> ## Documentation Index
> Fetch the complete documentation index at: https://docs.finscreener.in/llms.txt
> Use this file to discover all available pages before exploring further.

# GST Types

> Understanding GST registration and taxpayer classifications

## 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

```fql theme={null}
# 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
```