GST Registration in Assam — Get Your GSTIN in 7 Working Days

₹40 lakhs per year for goods suppliers and ₹20 lakhs per year for service providers. Assam follows the general (higher) threshold — not the reduced limits for some other northeastern states.

With Aadhaar authentication: 3 working days. Without Aadhaar authentication: up to 7 working days. In rare cases requiring physical verification: up to 30 working days.

No — unless you fall into a mandatory category (interstate supply, e-commerce, etc.). However, voluntary registration allows you to issue tax invoices, claim ITC, and supply to GST-registered businesses who need input credits from you.

Yes — mandatory under Section 24(ix) of the CGST Act, regardless of turnover. Amazon will not activate your seller account without a valid GSTIN.

₹0 (Nil). The Government of India charges no fee for GST registration via the gst.gov.in portal. You pay only AssamFilings' professional service fee, starting at ₹499.

Yes. A residential address is accepted. You need a recent electricity bill or property tax receipt, plus an NOC from the property owner if you're not the owner. Many home-based businesses and freelancers in Assam register this way.

10% of tax due (minimum ₹10,000). In deliberate evasion cases: up to 100% of tax due. Outstanding GST also carries 18% interest per annum from the date registration was due.

Yes. The entire process is online — no government office visit required. AssamFilings has processed registrations for businesses in every district of Assam, including the most remote ones.

A simplified GST scheme for businesses with turnover up to ₹1.5 crore (goods) or ₹50 lakh (services). You pay a flat 1%–5% on turnover with quarterly filing. Tradeoffs: no ITC, no interstate supply, no e-commerce. Best for small local retailers and restaurants selling primarily to end consumers.

Assam's state code is 18. Every GSTIN for a business with its principal place of business in Assam begins with "18".

DSC is mandatory for Private Limited Companies, LLPs, and Public Limited Companies. Proprietors and partners can use the Aadhaar OTP (EVC) method instead. AssamFilings also provides DSC services.

Yes. One registration covers all locations within Assam. Multiple branches or warehouses can be listed as "Additional Places of Business." You only need a separate registration for operations in another state.

GSTR-1 (outward supply details) and GSTR-3B (summary return with tax payment) — monthly or quarterly. Businesses above ₹5 crore file monthly; smaller ones can use the QRMP scheme. Annual GSTR-9 is required for turnover above ₹2 crore.

ITC lets you offset GST paid on purchases against GST collected on sales. Example: pay ₹18,000 GST on inputs, collect ₹36,000 from customers — you remit only ₹18,000 to the government. Eliminates the old cascading tax-on-tax effect.

On a transaction within Assam: you charge CGST (to central govt) + SGST (to Assam govt), each at half the applicable rate. On an interstate sale (e.g., Assam to West Bengal): you charge IGST at the full rate, split between central and destination state. Automatically determined by your buyer's address on the invoice.

No. GST registration is a central government tax compliance requirement managed through gst.gov.in. A Trade Licence is a local body permission — issued by GMC, Silchar Municipal Board, or other urban local bodies in Assam — to operate from specific premises. Most businesses need both.

You (or your representative) must respond using Form GST REG-04 within 7 working days. Failure to respond results in automatic rejection via GST REG-05. AssamFilings handles all officer queries on your behalf as part of our service.

Yes. GST registration can be voluntarily surrendered on the GST portal if your business has closed, your turnover has permanently fallen below the threshold, or you've changed legal structure. All pending returns must be filed before cancellation.