Karnataka businesses follow the CGST Act and Karnataka SGST Act. Intra-state taxable supplies generally attract CGST plus Karnataka SGST; inter-state supplies attract IGST. Registration thresholds and compulsory-registration rules depend on the nature and place of supply—not merely on having a Karnataka address.
Current law first, source draft second
This page preserves the useful intent of the supplied draft but corrects duplicated text, outdated dates, unsupported statistics and overbroad legal statements. Rates and portal procedures can change; verify the live notification and facts before filing or pricing.
Effective-date control: A rate, waiver or procedure described for an earlier period must not be applied to a 2026 transaction merely because it still appears in an older article or search result.
Who must register
Calculate PAN-based aggregate turnover across India. Then test the applicable threshold, interstate and e-commerce provisions, reverse charge categories, TDS/TCS roles, casual or non-resident status and any exemption from compulsory registration.
Online registration
Create Part A of REG-01 on gst.gov.in, verify PAN, mobile and email, complete business, promoter, authorised signatory, place, bank and goods or services details, upload evidence, authenticate and track the ARN. A site visit or clarification may occur.
Returns calendar
Filing frequency depends on taxpayer type, turnover and QRMP choice. Regular taxpayers commonly file GSTR-1 and GSTR-3B; composition taxpayers file CMP-08 and annual GSTR-4; annual-return duties depend on current exemptions and turnover.
Invoices, e-way bills and e-invoicing
Set place of supply and tax type correctly, include mandatory invoice particulars, generate e-way bills when the rule applies, and test the current notified aggregate-turnover threshold for e-invoicing. Do not copy old thresholds into an ERP.
Verify a Karnataka GSTIN
Use the official Search Taxpayer tool to inspect legal and trade name, principal place, registration status, constitution, jurisdiction and return filing details. Match these to the invoice and bank beneficiary; investigate suspended or cancelled status.
Common failures
Frequent errors include treating every Karnataka sale as intra-state, using an invalid HSN or rate, claiming ITC without supplier compliance, missing additional places of business, ignoring registration amendments, and filing nil returns despite transactions.
Get the GST position checked before acting
Map the transaction, effective date, registration, classification, valuation, input credit and return treatment to the current law and documents.
Request a GST compliance reviewFrequently asked questions
What GST applies to an intra-state Karnataka sale?
CGST and Karnataka SGST generally apply when the place-of-supply rules make the supply intra-state.
What applies to an inter-state supply?
IGST generally applies, subject to the place-of-supply and nature-of-supply rules.
Is the goods threshold always ₹40 lakh?
No. It is conditional and does not override compulsory-registration provisions or exclusions.
How do I verify a Karnataka GSTIN?
Use Search Taxpayer on the official GST portal and match the displayed data to the invoice and counterparty.
Does an active GSTIN guarantee ITC?
No. The recipient must satisfy all statutory ITC conditions and reconcile the actual supply and invoice.
Can Karnataka businesses use QRMP?
Eligible small taxpayers may opt for QRMP subject to the current turnover and portal conditions.
Where are Karnataka-specific notices handled?
Use the GST portal and the Karnataka Commercial Taxes Department channels identified in the notice or jurisdiction details.
