The Goods and Services Tax (GST) system in India provides taxpayers with flexibility to modify their registration details, including the taxpayer type. Whether you’re switching from a regular taxpayer to a composition scheme, vice versa, or correcting an incorrect taxpayer type, this blog will guide you through the process.
Why Would You Need to Change Your Taxpayer Type?
There are several scenarios where you may need to update your taxpayer type on the GST portal:
- Opting for the Composition Scheme to reduce compliance burden.
- Transitioning from the Composition Scheme to a Regular Taxpayer due to turnover exceeding the threshold.
- Correcting an error in the type of taxpayer selected during registration.
Steps to Change Your Taxpayer Type
1. Switching from Regular Taxpayer to Composition Scheme
If you want to simplify your tax filings, you can opt for the Composition Scheme. Here’s how:
- Log In to the GST Portal: Visit GST Portal and log in using your credentials.
- Access the Composition Option: Navigate to
Services > Registration > Application to Opt for Composition Levy. - Fill and Submit the Form: Complete the form and submit it. Make sure you meet the eligibility criteria for the Composition Scheme.
2. Switching from Composition Scheme to Regular Taxpayer
If your turnover exceeds the threshold or you decide to switch back to being a regular taxpayer:
- Log In to the GST Portal: Use your registered credentials to access your account.
- Navigate to Withdrawal Application: Go to
Services > Registration > Application for Withdrawal from Composition Levy. - Submit the Application: Fill out the required details and submit your application to revert to the regular taxpayer type.
3. Changing from Tax Collector to Regular Taxpayer
If you mistakenly registered as a Tax Collector or under the wrong category:
- Cancel the Current Registration:
- Log in to the portal.
- Go to
Services > Registration > Application for Cancellation of Registration. - Submit the cancellation request.
- Apply for New Registration:
- After your cancellation is approved, apply for a new registration.
- Go to
Services > Registration > New Registration. - Fill out the application, selecting “Taxpayer” as your type.
Key Considerations
- Eligibility Criteria: Ensure you meet the conditions for the taxpayer type you wish to switch to, especially for the Composition Scheme.
- Compliance Requirements: Clear all pending returns and tax liabilities before making changes to avoid penalties or delays.
- Approval Process: Changes to certain registration details, like taxpayer type, may require approval from GST authorities.
- State and PAN Changes: GST registrations are PAN and state-specific. For changes involving a different PAN or state, you’ll need to apply for a new registration.
Frequently Asked Questions
Q1: Can I switch between taxpayer types multiple times? Yes, but each switch must adhere to the relevant guidelines and eligibility criteria.
Q2: How long does it take for changes to be approved? Approval times can vary, but most applications are processed within a few days.
Q3: Do I need professional assistance? While the portal is user-friendly, consulting a tax professional can help ensure compliance and avoid errors.
Conclusion
Changing your taxpayer type on the GST portal is a straightforward process if you follow the required steps. Whether you’re streamlining your compliance with the Composition Scheme or correcting registration errors, the GST portal’s features make it easier to manage your tax obligations. Always ensure that your records are up to date and consult with experts when in doubt to make the transition seamless.
Related Articles
What is the meaning of Composition Scheme?
The Composite scheme under GST is provided for small taxpayers in India. Thus, the composition scheme is hassle-free compliance, voluntary and optional scheme available to the taxpayers as per the choice. more
Who cannot apply for Composition Scheme?
Here are the limitations to apply for the composition scheme. for eg., a person who occasionally undertakes supplies in a State or Union Territory where he has no fixed place of business can not apply for this scheme. more
Want to apply composition scheme for Restaurants?
In most states, the taxpayers like producers, service providers, and traders with annual turnover below Rs. 20 lakh “need not have to pay any GST and need not register”, under the GST system. more
We have registered under regular type of tax payer but, we need to change to composition.
we have registered in 27/05/2019, we are not able to generate application to opt for composition scheme.
How can we generate the application now?
you can not opt for composition scheme in between of FY. you need to wait for next year. Read more at https://gstindianews.info/gst-composition-scheme-strategy/
How to change taxpayer from composition scheme to regral scheme
Hello
You will have to withdraw from the Composition scheme on the GST Portal. You may follow below steps to do so:
1. visit ww.gst.gov.in URL.
2. Login to the GST Portal with your valid credentials.
3. Click the Services > Registration > Application for Withdrawal from Composition Levy link.
Follow the steps and submit the application. Your registration will be changed from composition to Regular once your application is approved.
I am getting a message saying access denied.
Hi
There is a issue with GST portal today. Therefore, kindly wait for 1 day and try again.
regards
Hi,
I had registered as a casual taxpayer now I want to change it to regular, how can I change this.
Hello, Since this is a change in “Constitution of business” you can not modify these details. Therefore,
you need to apply for a fresh GST registration as a regular dealer.
As soon as you initiate for fresh registration with same PAN number, the system will show your registration details as in the below link.. https://gstindianews.info/wp-content/uploads/2019/11/change-from-casual-to-regular.jpg
I had registered as taxpayer type of tax collecter for selling on ecommerce websites like amazon, snapdeal, etc. But now when I am registering on these platforms it shows that gst is invalid. What can be done ? Please help me.
Hello, kindly ensure that your GST number is active. Check it from the gst portal. If the number is active then contact these online platforms and ask the reason for the error.
I had registered as a casual taxpayer now I want to change it to regular, how can I change this. If i apply for a fresh registration then what will happen to my previous registration? Do i have to pay taxes for both types?
Hello
Your casual registration comes with 90 days validity and it will expire after the given period. You may extend it also further 90 days. Also, you can surrender your registration before expiry and claim refund of any balance credit. You can apply for regular registration few days prior to previous expiry.
regards
We have registered wrongly under Tax Deductor type of tax payer but we need to change to regular,how to change plz help
Hi Rajesh
You can apply for cancellation & reapply for regular.
Regards
The facility to Opt-In for Composition Levy (Form GST CMP-02) for Financial Year 2021-22 is disabled for now.
i want to change my taxpayer type regular in to composition levy.its shows like this. i am doing e commerce business so i need to file gstr 8 but that option is not shown in my dash board. please share your ideas.
Hello, As per my understanding, you can not opt for composition after the due date is over. Therefore, you will have to wait for next year. In order to file GSTR 8, your registration must be of type “Tax collector (ecommerce)”.
Regards
I want to change tax payer type Tax collector(electronic commerce) to regular. How can I do it.?
HI .
FOR PROPER & CORRECT GST REGISTRATIONS PLEASE WHATS APP ON +91 7985750363
want to cancel my gst registration of type Tax collector(electronic commerce) . How can I do it.?