GST Return Filing in Assam —
GSTR-1, GSTR-3B & Annual Filing
by Expert CAs
Running a business in Assam means staying on top of GST deadlines every month. Miss a filing and penalties start at ₹50/day. Let AssamFilings handle it — accurately, on time, every time.
What Is GST Return Filing?
A GST return is an official document that registered taxpayers file with the Goods and Services Tax Network (GSTN) portal to report their sales, purchases, tax collected, tax paid, and the net tax liability payable to the government.
Filing GST returns is not optional. Every business registered under GST — regardless of whether it made any transactions in a given period — must file returns on schedule. Even with zero sales, you must file a Nil Return.
Failing to File
Can lead to suspended GSTIN, loss of Input Tax Credit, show-cause notices, and in serious cases, cancellation of your GST registration.
Nil Returns
Even if you had zero sales in a month, you are required to file a Nil Return to confirm that to the GST portal.
ITC Claims
Accurate return filing is essential to claim Input Tax Credit on purchases and reduce your overall GST liability.
Who Must File GST Returns in Assam?
Any individual or entity registered under the Goods and Services Tax Act in Assam must file GST returns. This covers a wide range of businesses:
- Proprietorship firms (shops, traders, freelancers)
- Partnership firms and LLPs
- Private & Public Limited Companies
- Retailers, wholesalers, and distributors
- Contractors and sub-contractors
- Manufacturers (including MSME)
- Hotels, restaurants, hospitality businesses
- Medical stores, clinics, diagnostic centres
- Educational institutions offering taxable services
- Transporters and logistics operators
- E-commerce sellers (Amazon, Flipkart, Meesho)
- Tea garden entities & agri-related businesses
- Oil and gas sector suppliers in Upper Assam
- IT and software service providers
- NGOs and trusts receiving taxable consideration
- Government contractors billing state/central departments
Types of GST Returns Filed by AssamFilings
| Return Form | Who Files It | Frequency | What It Reports |
|---|---|---|---|
| GSTR-1 | Regular taxpayers | Monthly (11th) / Quarterly under QRMP (13th) | All outward supply invoices — B2B, B2C, exports, debit/credit notes |
| GSTR-3B | Regular taxpayers | Monthly (20th/22nd) / Quarterly under QRMP | Summary of sales, ITC claimed, and net tax payment |
| GSTR-4 | Composition dealers | Annual (30th April) | Consolidated annual return for composition taxpayers |
| CMP-08 | Composition dealers | Quarterly (18th) | Self-assessed tax statement and payment |
| GSTR-9 | Regular taxpayers | Annual (31st December) | Full-year reconciliation of all supplies and tax paid |
| GSTR-9C | Turnover above ₹5 crore | Annual (31st December) | Audited reconciliation statement certified by CA/CMA |
| GSTR-6 | Input Service Distributors | Monthly (13th) | Distribution of ITC among branches |
| GSTR-7 | TDS deductors | Monthly (10th) | Tax deducted at source under GST |
| GSTR-10 | Cancelled registration | One-time (within 3 months) | Final return upon cancellation of registration |
GSTR-1 vs GSTR-3B — What's the Difference?
📄 GSTR-1 — Your Sales Register
Report every invoice issued to a registered buyer (B2B), every bill to an unregistered consumer above ₹2.5 lakhs, export invoices, and credit/debit notes. This data flows into your buyers' GSTR-2B, allowing them to claim ITA on purchases from you.
💳 GSTR-3B — Your Payment Return
Report total sales, total eligible ITC from purchases, and pay the balance tax liability. Amounts in GSTR-3B must reconcile with invoice data in GSTR-1 and GSTR-2B — any mismatch triggers automated scrutiny from the GST system.
GST Filing Deadlines in Assam
| Return | Filing Deadline | Who It Applies To |
|---|---|---|
| GSTR-7 (TDS) | 10th of following month | TDS deductors |
| GSTR-6 (ISD) | 13th of following month | Input Service Distributors |
| GSTR-1 (Monthly) | 11th of following month | Regular taxpayers with turnover > ₹5 Cr or opted out of QRMP |
| GSTR-1 (QRMP) | 13th of month following quarter | QRMP scheme taxpayers |
| GSTR-3B (Assam — Category II) | 22nd of following month ✓ | Regular taxpayers in Assam (2 extra days vs. base 20th deadline) |
| CMP-08 | 18th of month following quarter | Composition scheme dealers |
| GSTR-9 / 9C (Annual) | 31st December | All regular taxpayers |
| GSTR-4 (Composition Annual) | 30th April | Composition dealers |
Late Filing Penalties — What Assam Businesses Risk
Missing the GST return deadline is not just a procedural lapse — it has direct financial consequences that compound quickly.
(capped at ₹500)
(capped at ₹10,000)
Unpaid Tax
Claimed ITC
Composition Scheme vs Regular GST Scheme
| Feature | Composition Scheme | Regular GST Scheme |
|---|---|---|
| Turnover Eligibility | Up to ₹1.5 crore (traders/manufacturers); ₹75 lakhs (services) | No upper limit |
| Tax Rate | 1% (traders), 2% (manufacturers), 5% (restaurants) | Standard slab rates (5%, 12%, 18%, 28%) |
| Returns Per Year | 5 (4 CMP-08 + 1 GSTR-4) | 25–37 depending on scheme |
| ITC Available? | ✗ No ITC | ✓ Full ITC |
| Collect GST from Customers? | ✗ No (Bill of Supply) | ✓ Yes (Tax Invoice) |
| Interstate Supply? | ✗ Not Permitted | ✓ Permitted |
| E-commerce Sales? | ✗ Not Permitted | ✓ Permitted |
| Best For | Small local retailers, kiranas, small restaurants | Growing businesses, exporters, B2B suppliers, e-commerce |
QRMP Scheme — Quarterly Filing for Smaller Businesses
If your annual turnover is up to ₹5 crore, you are eligible for the Quarterly Return Monthly Payment (QRMP) scheme — reducing your annual filing burden significantly.
Annual filings reduced from 24 to just 8
GSTR-1 Quarterly
From 12 monthly filings down to 4 per year (filed by 13th of month after quarter-end)
GSTR-3B Quarterly
Filed quarterly, but tax is still paid monthly via PMT-06 challan (by 25th of following month)
AssamFilings helps you determine whether QRMP is appropriate for your business and manages both the monthly payments and quarterly filing cycle seamlessly.
Documents Required for GST Return Filing
| Business Type | Documents Required |
|---|---|
| All Businesses | Sales invoices / bills of supply, purchase invoices, debit/credit notes, bank statements, previous return copies, GSTR-2B statement |
| Exporters | Shipping bills / LUT, export invoices, port code details, IGST refund workings |
| Manufacturers | Production records, raw material purchase invoices, HSN-wise stock summary |
| Service Providers | Client-wise invoice register, SAC codes, reverse charge applicable invoices |
| E-commerce Sellers | Platform settlement statements (Amazon, Flipkart, etc.), TCS certificates from operators |
| Contractors | Contract-wise work execution records, TDS certificates, sub-contractor invoices |
| Composition Dealers | Purchase invoices, aggregate turnover workings, CMP-08 tax payment challan |
Our 7-Step GST Return Filing Process
From document collection to ARN confirmation — here's exactly how AssamFilings handles your return cycle.
Free Consultation
Contact AssamFilings by phone, WhatsApp, or email. We understand your business type, turnover, and compliance status, and advise the right return type and scheme.
Document Collection
Securely share your sales invoices, purchase bills, bank statements, and portal access. For established clients, we maintain your records digitally.
Reconciliation & Verification
Our CA team reconciles your GSTR-2B with your purchase register to identify matching, unmatched, and pending ITC. We check for mismatches before filing.
Return Preparation
We prepare GSTR-1 with full invoice details, HSN/SAC classification, and B2B/B2C segregation, then prepare GSTR-3B with accurate ITC and net tax liability.
Client Review & Approval
Before submission, we share the prepared return summary with you for verification. No return is filed without your explicit approval.
Filing on GST Portal
We file on the GSTN portal and generate the ARN (Acknowledgement Reference Number) — your proof of successful filing, sent to you immediately.
Record Keeping & Deadline Tracking
We maintain your filing records and proactively alert you before the next deadline, ensuring you never miss a due date.
GST Filing Across All 35 Districts of Assam
AssamFilings provides end-to-end GST return filing support to businesses across every district. Our fully digital process means no travel required — anywhere in Assam.
🏙️ Guwahati (Kamrup Metro)
Assam's commercial capital. From Fancy Bazar wholesale traders to GS Road IT firms and Beltola e-commerce sellers — we handle multi-GTTIN management for businesses with statewide branches.
🍵 Dibrugarh
Upper Assam's trade hub — tea companies, oil-sector suppliers, and retail. We manage complex GST for tea estate entities and Brahmaputra Valley transporters.
🏪 Silchar (Cachar)
Barak Valley's commercial hub. We serve traders, medical stores, and service businesses in Silchar, Sonai, Karimganj, and Hailakandi.
🌿 Jorhat & Tezpur
Pharma distributors, educational institutions, agri-equipment dealers, contractors, and hoteliers — fully covered across both districts.
⛽ Tinsukia & Sivasagar
Oil and gas sector vendors, transporters, and traders in Assam's oil belt — handled with sector-specific expertise.
🏔️ Hill Districts
Dima Hasao, Karbi Anglong & West Karbi Anglong — fully digital process ensures the same quality compliance support as Guwahati, despite logistics challenges.
GST Compliance for Different Business Types
Retailers & Kirana Shops
With multiple purchase invoices, ITC to claim, and HSN classification to handle, errors become expensive. AssamFilings ensures your ITC is correctly claimed and returns match — preventing notices.
Contractors & Construction
Government departments are registered buyers. Your GSTR-1 must reflect correct TDS deductions and work order details. We have deep experience in Assam's public works sector.
Transporters & Logistics
We reconcile e-way bill data with invoice registers before filing, ensuring your outward supply data in GSTR-1 aligns with e-way bill records.
Hotels & Restaurants
Multiple GST rates apply to hospitality (5% restaurants, 12%/18% room tariffs). We ensure the correct rate on every line item and accurate tax collection reporting.
Medical Stores & Pharmacies
Medicines span 0%, 5%, 12% GST rates. Correctly segregating exempt and taxable supplies is critical — our team handles the complexity with precision.
E-commerce Sellers
Platform TCS (1%) from Amazon/Flipkart must be reconciled with GST returns. AssamFilings handles settlement statement reconciliation for all major marketplaces.
Common GST Mistakes — And How We Prevent Them
GSTR-1 and GSTR-3B Mismatch
The most common trigger for scrutiny notices. When tax in GSTR-3B differs from GSTR-1, the system flags it. AssamFilings reconciles both before submission.
Incorrect HSN/SAC Code Classification
With 5,000+ HSN codes, using the wrong one means paying the wrong tax rate. Professional input is essential for accurate classification.
Claiming Ineligible ITC
Section 17(5) blocks ITC on several categories. Claiming blocked ITC leads to demand notices with 24% interest and penalties.
Not Reconciling GSTR-2B
Claiming ITC beyond GSTR-2B is not permitted under Rule 36(4). We perform this reconciliation every single filing period.
Missing Reverse Charge Mechanism (RCM)
Legal fees, GTA services, and imports attract RCM. Failing to report RCM liability leads to non-compliance and penalties.
Filing Nil Returns When Transactions Occurred
Filing nil to "save time" when transactions existed is fraudulent non-disclosure, attracting serious consequences including GSTIN cancellation.
Missing Scheme Transitions
Moving between composition and regular scheme mid-year requires specific filings and stock disclosures. AssamFilings manages this seamlessly.
Why Assam Businesses Choose AssamFilings
Unlike national platforms that treat Assam as one of dozens of states, we are specifically focused on Assam's business environment — tea and agriculture sectors, government contract cycles, and the unique compliance needs of the Brahmaputra and Barak Valleys.
Headquartered in Assam
Deep understanding of local business environment, seasonal patterns, and district-level compliance challenges.
Qualified CAs Only
Every filing handled by a qualified Chartered Accountant or GST practitioner — not outsourced to unskilled staff.
ARN Every Time
You receive the Acknowledgement Reference Number for every filing as confirmation of successful submission.
Proactive Reminders
We track your deadlines and alert you proactively — so you focus on business, not compliance calendars.
35 Districts, Fully Digital
Whether you're in Guwahati or Dima Hasao — same quality service, entirely remote. No office visit needed.
7 Days a Week
Available Monday to Sunday, 10 AM to 9 PM. Because Assam's business owners don't stop at 5 PM.
Explore Related Services
Running a GST-compliant business involves more than return filing. AssamFilings offers end-to-end business and compliance services:
GST Filing Deadlines in Assam
| Return | Filing Deadline | Who It Applies To |
|---|---|---|
| GSTR-7 (TDS) | 10th of following month | TDS deductors |
| GSTR-6 (ISD) | 13th of following month | Input Service Distributors |
| GSTR-1 (Monthly) | 11th of following month | Regular taxpayers with turnover > ₹5 Cr or opted out of QRMP |
| GSTR-1 (QRMP) | 13th of month following quarter | QRMP scheme taxpayers |
| GSTR-3B (Assam — Category II) | 22nd of following month ✓ | Regular taxpayers in Assam (2 extra days vs. base 20th deadline) |
| CMP-08 | 18th of month following quarter | Composition scheme dealers |
| GSTR-9 / 9C (Annual) | 31st December | All regular taxpayers |
| GSTR-4 (Composition Annual) | 30th April | Composition dealers |
Late Filing Penalties — What Assam Businesses Risk
Missing the GST return deadline is not just a procedural lapse — it has direct financial consequences that compound quickly.
(capped at ₹500)
(capped at ₹10,000)
Unpaid Tax
Claimed ITC
Composition Scheme vs Regular GST Scheme
| Feature | Composition Scheme | Regular GST Scheme |
|---|---|---|
| Turnover Eligibility | Up to ₹1.5 crore (traders/manufacturers); ₹75 lakhs (services) | No upper limit |
| Tax Rate | 1% (traders), 2% (manufacturers), 5% (restaurants) | Standard slab rates (5%, 12%, 18%, 28%) |
| Returns Per Year | 5 (4 CMP-08 + 1 GSTR-4) | 25–37 depending on scheme |
| ITC Available? | ✗ No ITC | ✓ Full ITC |
| Collect GST from Customers? | ✗ No (Bill of Supply) | ✓ Yes (Tax Invoice) |
| Interstate Supply? | ✗ Not Permitted | ✓ Permitted |
| E-commerce Sales? | ✗ Not Permitted | ✓ Permitted |
| Best For | Small local retailers, kiranas, small restaurants | Growing businesses, exporters, B2B suppliers, e-commerce |
QRMP Scheme — Quarterly Filing for Smaller Businesses
If your annual turnover is up to ₹5 crore, you are eligible for the Quarterly Return Monthly Payment (QRMP) scheme — reducing your annual filing burden significantly.
Annual filings reduced from 24 to just 8
GSTR-1 Quarterly
From 12 monthly filings down to 4 per year (filed by 13th of month after quarter-end)
GSTR-3B Quarterly
Filed quarterly, but tax is still paid monthly via PMT-06 challan (by 25th of following month)
AssamFilings helps you determine whether QRMP is appropriate for your business and manages both the monthly payments and quarterly filing cycle seamlessly.
Documents Required for GST Return Filing
| Business Type | Documents Required |
|---|---|
| All Businesses | Sales invoices / bills of supply, purchase invoices, debit/credit notes, bank statements, previous return copies, GSTR-2B statement |
| Exporters | Shipping bills / LUT, export invoices, port code details, IGST refund workings |
| Manufacturers | Production records, raw material purchase invoices, HSN-wise stock summary |
| Service Providers | Client-wise invoice register, SAC codes, reverse charge applicable invoices |
| E-commerce Sellers | Platform settlement statements (Amazon, Flipkart, etc.), TCS certificates from operators |
| Contractors | Contract-wise work execution records, TDS certificates, sub-contractor invoices |
| Composition Dealers | Purchase invoices, aggregate turnover workings, CMP-08 tax payment challan |
Our 7-Step GST Return Filing Process
From document collection to ARN confirmation — here's exactly how AssamFilings handles your return cycle.
Free Consultation
Contact AssamFilings by phone, WhatsApp, or email. We understand your business type, turnover, and compliance status, and advise the right return type and scheme.
Document Collection
Securely share your sales invoices, purchase bills, bank statements, and portal access. For established clients, we maintain your records digitally.
Reconciliation & Verification
Our CA team reconciles your GSTR-2B with your purchase register to identify matching, unmatched, and pending ITC. We check for mismatches before filing.
Return Preparation
We prepare GSTR-1 with full invoice details, HSN/SAC classification, and B2B/B2C segregation, then prepare GSTR-3B with accurate ITC and net tax liability.
Client Review & Approval
Before submission, we share the prepared return summary with you for verification. No return is filed without your explicit approval.
Filing on GST Portal
We file on the GSTN portal and generate the ARN (Acknowledgement Reference Number) — your proof of successful filing, sent to you immediately.
Record Keeping & Deadline Tracking
We maintain your filing records and proactively alert you before the next deadline, ensuring you never miss a due date.
GST Filing Across All 35 Districts of Assam
AssamFilings provides end-to-end GST return filing support to businesses across every district. Our fully digital process means no travel required — anywhere in Assam.
🏙️ Guwahati (Kamrup Metro)
Assam's commercial capital. From Fancy Bazar wholesale traders to GS Road IT firms and Beltola e-commerce sellers — we handle multi-GTTIN management for businesses with statewide branches.
🍵 Dibrugarh
Upper Assam's trade hub — tea companies, oil-sector suppliers, and retail. We manage complex GST for tea estate entities and Brahmaputra Valley transporters.
🏪 Silchar (Cachar)
Barak Valley's commercial hub. We serve traders, medical stores, and service businesses in Silchar, Sonai, Karimganj, and Hailakandi.
🌿 Jorhat & Tezpur
Pharma distributors, educational institutions, agri-equipment dealers, contractors, and hoteliers — fully covered across both districts.
⛽ Tinsukia & Sivasagar
Oil and gas sector vendors, transporters, and traders in Assam's oil belt — handled with sector-specific expertise.
🏔️ Hill Districts
Dima Hasao, Karbi Anglong & West Karbi Anglong — fully digital process ensures the same quality compliance support as Guwahati, despite logistics challenges.
GST Compliance for Different Business Types
Retailers & Kirana Shops
With multiple purchase invoices, ITC to claim, and HSN classification to handle, errors become expensive. AssamFilings ensures your ITC is correctly claimed and returns match — preventing notices.
Contractors & Construction
Government departments are registered buyers. Your GSTR-1 must reflect correct TDS deductions and work order details. We have deep experience in Assam's public works sector.
Transporters & Logistics
We reconcile e-way bill data with invoice registers before filing, ensuring your outward supply data in GSTR-1 aligns with e-way bill records.
Hotels & Restaurants
Multiple GST rates apply to hospitality (5% restaurants, 12%/18% room tariffs). We ensure the correct rate on every line item and accurate tax collection reporting.
Medical Stores & Pharmacies
Medicines span 0%, 5%, 12% GST rates. Correctly segregating exempt and taxable supplies is critical — our team handles the complexity with precision.
E-commerce Sellers
Platform TCS (1%) from Amazon/Flipkart must be reconciled with GST returns. AssamFilings handles settlement statement reconciliation for all major marketplaces.
Common GST Mistakes — And How We Prevent Them
GSTR-1 and GSTR-3B Mismatch
The most common trigger for scrutiny notices. When tax in GSTR-3B differs from GSTR-1, the system flags it. AssamFilings reconciles both before submission.
Incorrect HSN/SAC Code Classification
With 5,000+ HSN codes, using the wrong one means paying the wrong tax rate. Professional input is essential for accurate classification.
Claiming Ineligible ITC
Section 17(5) blocks ITC on several categories. Claiming blocked ITC leads to demand notices with 24% interest and penalties.
Not Reconciling GSTR-2B
Claiming ITC beyond GSTR-2B is not permitted under Rule 36(4). We perform this reconciliation every single filing period.
Missing Reverse Charge Mechanism (RCM)
Legal fees, GTA services, and imports attract RCM. Failing to report RCM liability leads to non-compliance and penalties.
Filing Nil Returns When Transactions Occurred
Filing nil to "save time" when transactions existed is fraudulent non-disclosure, attracting serious consequences including GSTIN cancellation.
Missing Scheme Transitions
Moving between composition and regular scheme mid-year requires specific filings and stock disclosures. AssamFilings manages this seamlessly.
Why Assam Businesses Choose AssamFilings
Unlike national platforms that treat Assam as one of dozens of states, we are specifically focused on Assam's business environment — tea and agriculture sectors, government contract cycles, and the unique compliance needs of the Brahmaputra and Barak Valleys.
Headquartered in Assam
Deep understanding of local business environment, seasonal patterns, and district-level compliance challenges.
Qualified CAs Only
Every filing handled by a qualified Chartered Accountant or GST practitioner — not outsourced to unskilled staff.
ARN Every Time
You receive the Acknowledgement Reference Number for every filing as confirmation of successful submission.
Proactive Reminders
We track your deadlines and alert you proactively — so you focus on business, not compliance calendars.
35 Districts, Fully Digital
Whether you're in Guwahati or Dima Hasao — same quality service, entirely remote. No office visit needed.
7 Days a Week
Available Monday to Sunday, 10 AM to 9 PM. Because Assam's business owners don't stop at 5 PM.
Explore Related Services
Running a GST-compliant business involves more than return filing. AssamFilings offers end-to-end business and compliance services: