What is GST registration?
GST registration gives your business a 15-digit Goods and Services Tax Identification Number (GSTIN). It lets you collect GST from customers, claim input tax credit on purchases and trade legally across India. Under the CGST Act, 2017, businesses in Karnataka must register once aggregate turnover crosses ₹40 lakh for goods or ₹20 lakh for services (lower limits apply in special category states).
When GST registration is compulsory regardless of turnover
- Inter-state supply of goods
- Casual taxable persons and non-resident taxable persons
- Persons liable to pay tax under reverse charge
- E-commerce operators and sellers supplying goods through e-commerce platforms
- Persons required to deduct TDS or collect TCS under GST
- Input service distributors
- Agents supplying on behalf of other registered persons
Benefits of GST registration
- Input tax creditSet off GST paid on purchases against GST collected on sales.
- Legal recognitionBe recognised as a legitimate supplier — required by most corporate clients.
- Sell anywhereSupply across states and on marketplaces such as Amazon and Flipkart.
- Composition schemeSmall businesses can pay a low fixed rate with simpler quarterly filing.
- No cascading taxTax is charged only on value added at each stage.
- Easier loansGST returns are an accepted proof of turnover for banks and NBFCs.
Types of GST
| Tax | Applies to | Collected by |
|---|---|---|
| CGST | Supply within a state | Central Government |
| SGST | Supply within a state (with CGST) | State Government |
| IGST | Inter-state supply and imports | Central Government |
| UTGST | Supply within a Union Territory (with CGST) | Union Territory |
Documents for GST registration
- PAN of the business / proprietor
- Aadhaar of the proprietor, partners or directors
- Incorporation certificate or partnership deed (for companies, LLPs and firms)
- Photographs of promoters and authorised signatory
- Proof of business address — electricity bill or property tax receipt, plus rent agreement and owner's NOC
- Bank account proof — cancelled cheque or bank statement
- Authorisation letter or board resolution for the authorised signatory
- DSC (mandatory for companies and LLPs)
GST return filing
Every registered person must file returns — including nil returns in months with no business. The main returns are:
| Return | Purpose | Frequency |
|---|---|---|
| GSTR-1 | Details of outward supplies (sales) | Monthly or quarterly (QRMP) |
| GSTR-3B | Summary return and tax payment | Monthly or quarterly (QRMP) |
| CMP-08 / GSTR-4 | Composition taxpayers | Quarterly / annual |
| GSTR-9 | Annual return | Yearly (exempt below notified turnover) |
| GSTR-9C | Reconciliation statement | Yearly, above ₹5 crore turnover |
What we need for returns
- Sales and purchase invoices
- Customers' GSTINs and place of supply
- Credit and debit notes
- HSN / SAC summary
- Bank statements for reconciliation
GST notices and indirect tax replies
GST officers may issue scrutiny notices, show cause notices, demand orders or refund orders. A late or weak reply can lead to tax demands, interest and penalties. We study the notice, reconcile your data, draft a clear reply with supporting documents and represent you where needed.
- Show cause noticeAsks you to explain why tax or penalty should not be levied.
- Scrutiny notice (ASMT-10)Points out discrepancies in returns.
- Demand orderConfirms tax dues after adjudication.
- Refund orderSanctions or rejects a refund claim.
Frequently asked questions
Can I register for GST voluntarily below the threshold?
Yes. Voluntary registration lets you claim input tax credit and work with larger clients, but you must then charge GST and file returns regularly.
How long does GST registration take?
Usually 3–7 working days with Aadhaar authentication, longer if the department asks for physical verification or clarification.
What happens if I miss a GST return?
Late fees and 18% interest on unpaid tax apply. Repeated non-filing can lead to cancellation of your GSTIN.
Can a salaried person get GST registration?
Yes, if they also run a business or profession whose turnover requires registration.
What is an e-way bill?
An electronic document required to move goods worth over ₹50,000 (inter-state, and intra-state as notified by Karnataka).
How do I check my GST return status?
Log in to the GST portal and open Services → Returns → Returns Dashboard, or ask us — we send filing acknowledgements after every return.