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Indirect Tax in Bengaluru, primarily referred to as Goods and Services Tax (GST), encompasses taxes levied on the supply of goods and services. It is a multi-stage, destination-based consumption tax system.
Bengaluru, as a major economic hub in Karnataka, operates under the Indian GST regime. Businesses here deal with Central GST (CGST), State GST (SGST) for intra-state supplies (with SGST revenue going to the Karnataka state government), and Integrated GST (IGST) for inter-state supplies and imports. Key compliance includes monthly GSTR-1 (outward supplies), GSTR-3B (summary return), and annual GSTR-9 filings, managed through the common GSTN portal. GST rates typically range from 0% to 28%, with specific categories and exemptions.