ORGANIZATIONAL STRUCTURE

The CGST Bengaluru Zone, headed by Principal Chief Commissioner, who exercises jurisdiction over the entire State of Karnataka. This zone has 8 Executive, 4 Audit, and 4 Appeals Commissionerates. Karnataka is uniquely identified within the Goods and Services Tax (GST) framework by GST State Code 29, which forms the first two digits of any GST Identification Number (GSTIN) for taxpayers registered in the State of Karnataka.

The jurisdictional divisions within the zone are delineated as follows:

• Bengaluru City: Administered by five Executive Commissionerates, namely Bengaluru East, North, Northwest, South, and East. Additionally, two Audit Commissionerates and two Appeals Commissionerates are also situated here. The jurisdictions within Bengaluru City are primarily based on PIN codes.
• Mysuru: This region is served by one Executive, one Appeals, and one Audit Commissionerate.
• Belagavi: Belagavi also has one Executive, one Appeals, and one Audit Commissionerate.
• Mangalore: This coastal city has one Executive Commissionerate.

For areas outside Bengaluru City, the jurisdictions of the new formations are delineated relying on respective areas under Municipal wards/Taluks, as notified in Trade Notice No. 01/2017-CT, effective from June 22, 2017. This decentralized structure facilitates effective implementation of the GST Act across Karnataka.