Goods and Services Tax (GST)

Registration, returns, reconciliation, refunds and representation before GST officers for businesses in Karnataka.

Registration and returns

• New GST registration, amendments and cancellation
• Monthly or quarterly GSTR-1 and GSTR-3B, and the annual return GSTR-9
• Reconciliation statement GSTR-9C, which the taxpayer self-certifies where turnover exceeds Rs 5 crore
• Reconciliation of purchases with GSTR-2A and GSTR-2B, and of sales with GSTR-1
• Returns for restaurants selling through food delivery platforms
• E-invoices and e-way bills
• Refund applications and Letter of Undertaking for exporters

Notices, audits and appeals

• Replies to scrutiny notices (ASMT-10) and intimations in DRC-01A
• Replies to show cause notices under Sections 73 and 74
• Support during departmental audit under Section 65
• Appeals before the Appellate Authority in APL-01

When registration is required

• In Karnataka, when aggregate turnover in a financial year exceeds Rs 40 lakh for a supplier of goods, or Rs 20 lakh for a supplier of services. Lower limits apply in the special category States.
• Some persons must register whatever their turnover, for example those making inter-State taxable supplies of goods, casual taxable persons and e-commerce operators.
• From 1 November 2025, Rule 14A provides registration within three working days for applicants whose monthly output tax on supplies to registered persons is up to Rs 2.5 lakh, subject to Aadhaar authentication.

Documents usually needed for registration

• PAN and Aadhaar of the proprietor, partners or directors, with photographs
• Proof of the business address: electricity bill and rent agreement or consent letter
• Bank account proof: cancelled cheque or bank statement
• Constitution documents for firms, LLPs and companies

Questions