In short
- In Karnataka you must register when your aggregate turnover in a financial year crosses ₹40 lakh if you supply only goods, or ₹20 lakh if you supply services (or goods and services).
- Some businesses must register from the first sale, whatever the turnover: for example anyone selling goods to another State, casual taxable persons and those liable under reverse charge.
- You apply online on gst.gov.in in Form GST REG-01. There is no government fee.
- Approval normally comes within 7 working days, or up to 30 days when the premises are physically verified. Since 1 November 2025 some low-risk applicants get it within 3 working days.
- Apply within 30 days of becoming liable, and add your bank account within 30 days of registration (or before your first GSTR-1, if earlier).
Who must register: the turnover limits
| You supply | Register when aggregate turnover in the financial year crosses |
|---|---|
| Only goods | ₹40 lakh |
| Services, or goods and services | ₹20 lakh |
| Ice cream, pan masala or tobacco; fly-ash bricks, building bricks, earthen or roofing tiles | ₹20 lakh (the ₹40 lakh limit does not apply) |
Aggregate turnover is the all-India total for your PAN: taxable supplies, exempt supplies, exports and supplies between your own branches in different States. It leaves out GST itself and purchases on which you pay tax under reverse charge.
The lower limits (₹20 lakh and ₹10 lakh) of the special category States do not apply to Karnataka. Anyone may also register voluntarily below the limit, for example to claim input tax credit or because buyers ask for a GSTIN.
When you must register whatever your turnover
Section 24 of the CGST Act lists the cases where the turnover limit does not help. The common ones for a small business:
- Selling goods to a buyer in another State (inter-State supply of goods). Inter-State supply of services is exempt up to ₹20 lakh.
- Casual taxable persons: for example a seller who sets up a stall at an exhibition in a State where it has no fixed place of business. Apply at least 5 days before starting.
- Paying tax under reverse charge on purchases.
- Selling through an e-commerce marketplace that collects TCS. Exceptions: services up to ₹20 lakh; and since 1 October 2023 goods within one State below the turnover limit, if you take an enrolment number on the GST portal and do not sell to other States.
- Input service distributors, agents supplying on behalf of a registered person, non-resident taxable persons and government departments that must deduct TDS.
Documents you need
| Business | Documents |
|---|---|
| Proprietor | PAN of the proprietor, photograph, proof of the place of business, bank account details |
| Partnership firm or LLP | PAN of the firm, partnership deed or LLP incorporation certificate, photographs of the partners, authorisation of the signatory, proof of the place of business, bank details. Designated partners of an LLP give their DIN |
| Company | PAN of the company, certificate of incorporation, photographs of the directors, board resolution or authorisation for the signatory, PAN, Aadhaar and photograph of the signatory, proof of the place of business, bank details |
| Premises | Proof |
|---|---|
| Your own | Property tax receipt, municipal khata copy, electricity bill or water bill |
| Rented | Registered rent agreement, or a notarised rent agreement with one of the owner's documents above |
| Given free by a relative or friend | Consent letter from the owner with one of the owner's documents above |
The bank account must be in the business's own name and on its PAN. The name and address must read the same on every document: a mismatch is a common reason for a query from the officer.
The steps on the GST portal
- Part A of REG-01: enter PAN, State, mobile number and e-mail. Each is checked by OTP and you get a TRN (temporary reference number).
- Part B: with the TRN, fill in the business details, promoters or partners, authorised signatory, place of business, goods and services, and upload the documents. This must be done within 15 days of the TRN.
- Aadhaar authentication: choose it in the form and complete the OTP sent to the Aadhaar-linked mobile of the promoters and signatory. If the system picks the application for a closer check, or if you do not opt for Aadhaar, you book a visit to a GST Suvidha Kendra for a biometric check, photograph and original documents (in Karnataka since 6 September 2024).
- ARN: once the application is complete you receive an application reference number to track it.
- Officer's review: the officer may raise a query in REG-03; you reply in REG-04 within 7 working days.
- Certificate: on approval the GSTIN and the registration certificate (REG-06) are available on the portal.
If you apply within 30 days of becoming liable, the registration runs from the day the liability arose; if you apply later, from the date it is granted. Since 1 October 2026 a business can apply for several States in one go under a master TRN.
How long it takes
| Case | Time limit for the officer |
|---|---|
| Aadhaar authentication done, no risk flag | 7 working days |
| Aadhaar not done or failed, or the case is flagged: the premises are physically verified | 30 days |
| Low-risk applicants picked by the system (Rule 9A, from 1 November 2025) | 3 working days |
| Optional scheme for small suppliers to registered buyers (Rule 14A, from 1 November 2025) | 3 working days |
Rule 14A is for a business whose output tax on supplies to registered persons is at most ₹2.5 lakh a month. Aadhaar authentication is compulsory, only one such registration is allowed per PAN in a State, and you leave the scheme through Form REG-32 if your supplies grow.
If the officer takes no action within the time limit, the registration is deemed approved.
After you get your GSTIN
| Duty | What and when |
|---|---|
| Bank account | Add it on the portal within 30 days of registration, or before filing your first GSTR-1 / IFF, whichever is earlier. Since December 2025 the portal suspends registrations that miss this |
| Returns (monthly) | GSTR-1 by the 11th and GSTR-3B by the 20th of the next month |
| Returns (QRMP, turnover up to ₹5 crore) | GSTR-1 every quarter by the 13th; in Karnataka GSTR-3B by the 22nd of the month after the quarter, with tax paid through PMT-06 by the 25th for the first two months |
| Composition scheme (optional) | Goods: turnover up to ₹1.5 crore. Services: up to ₹50 lakh in the previous financial year |
| Display | The registration certificate at every place of business, and the GSTIN on the name board |
Since 22 September 2025 most goods and services are taxed at 5% or 18%, with 40% for a few items. Our GST calculator works on these rates, and the GST late fee calculator shows what a late return costs.
Not registering when you must attracts a penalty of ₹10,000 or the tax evaded, whichever is higher (Section 122), on top of the tax and interest.
Questions people ask
Is GST registration free?
Yes. The government charges no fee for registration. If you use a consultant, you pay only their professional fee.
My turnover is below ₹20 lakh. Do I still need GST?
Only if you fall in one of the Section 24 cases, for example if you sell goods to another State or sell through an e-commerce marketplace that collects TCS (with the exceptions for small sellers). Otherwise registration is optional; some businesses register voluntarily to claim input tax credit.
How long does GST registration take?
Within 7 working days when Aadhaar authentication is done and the case is not flagged, and up to 30 days when the premises are physically verified. Since 1 November 2025 some low-risk applicants, and those who opt for the Rule 14A scheme, get it within 3 working days.
Can I register with my home address?
Yes. Give a proof of the address (property tax receipt, khata, electricity or water bill). If the house is not in your name, add a consent letter from the owner with one of the owner's documents.
I sell only on online marketplaces in Karnataka. Do I need GST?
Since 1 October 2023, a seller of goods through an e-commerce operator does not need registration below the turnover limit if all sales are within one State and it takes an enrolment number on the GST portal. Selling to another State needs registration.
What happens after I get the GSTIN?
Add your bank account within 30 days, file GSTR-1 and GSTR-3B every month (or quarterly under QRMP), put the GSTIN on your name board and invoices, and display the certificate at your place of business.
Sources
Written from these official pages and notifications, checked on 4 Nov 2026. Rules change by notification: before you act, check the latest position or ask us.
- CBIC: CGST Act, section 22 (registration limit)
- CBIC: CGST Act, section 24 (compulsory registration)
- CBIC: CGST Rules, rule 9 (time limits for approval)
- CBIC: CGST Rules, rule 14A (3-day registration scheme)
- CBIC Circular 257/03/2026-GST: registration documents and proof of premises (26 Oct 2026)
- Notification 10/2019-Central Tax: ₹40 lakh limit for suppliers of goods
- Notification 34/2023-Central Tax: small sellers of goods through e-commerce
- GST portal user guide: applying for registration
- GST Council: 56th meeting, rates from 22 Sep 2025
General information, not legal or tax advice for your case. Parishrama Consulting Services is a private firm, not a government office.