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Selection of Core Business on the GST Portal

Updated on:  

08 min read

In March 2021, the GST portal added a new option for taxpayers to select their core business on the GST portal. The selection is prompted post-login, and once selected, the option can also be changed anytime later by the taxpayer. This article details the procedure for the selection of core business activity, as well as changing of core business activity post-selection.

I. Selection of core business activity on the GST portal

Step 1: Log in to the GST portal with valid user credentials.

GST portal login

Step 2: After login, the user will be prompted to select the core business activity. The three options available are:

  • Manufacturer
  • Trader
  • Service Provider and others
core business selection

Selection can be made by checking the radio button (i.e., the circle) next to the appropriate option, as applicable.

Step 3: Once the option has been selected, click on ‘Submit’ to confirm the selection.

Important notes: 

  1. A registered user may select only one core business activity. If he is engaged in more than one activity from the list, he may choose the primary, i.e., the main activity only (depending on his turnover).
  2. Once selected, the option can be changed in the future. (steps to change the core business activity are detailed below.)
  3. To make an appropriate selection of the core business activity from the options available, please refer to the table below:

Options available

Description

Manufacturer

A person who manufactures new products from raw materials, using other components like equipment, tools, machines etc.

The products are then sold directly to the customers, wholesalers or distributors, retailers, or even other manufacturers.

In case a manufacturer sells some of the brought-out items or provides some ancillary services along with the manufactured products, the person will still need to select ‘manufacturer’ as his core business activity since it is his primary activity.

Trader

A person engaged in the activity of buying and selling goods is classified as a trader.

 

A trader also includes a wholesaler, distributor, retailer, or even a person selling through e-commerce operators.

Service provider or others

Any person engaged in providing services is a service provider. For example, banking services, goods transport agencies, IT services, etc.

 

The word ‘others’ includes works contract services and other miscellaneous business activities.

II. Changing of selection of core business activity

Step 1: Log in to the GST portal with valid user credentials.

GST portal login

Step 2: On the dashboard, select the ‘View Profile’ option available on the right-hand side.

change core business activity

Step 3: From the list of options available under the ‘Quick Links’, select ‘Core Business Activity Status’.

change core business activity

Step 4: Select the relevant core business option as applicable and provide a reason for the change, which is mandatory.

change core business activity

Step 5: Click on ‘Submit’ to confirm the selection.

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