GST Registration in Assam

Doing GST registration in Assam has never been easier! Get the GST registration done in Assam & see the difference it makes to your business!

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How does GST registration work for you?

Any business offering sale of goods with annual turn over of 40 lacs or service with annual
turn over of 20 lacs would require the registration for GST and have a valid GST Number.


We help you get a Secure GST Identification Number.

Step 1


We make it easy for you to get your GST from the comfort of your own home.

Step 2


We will file your returns and complete all other compliances as and when required.

Step 3

GST Registration in Assam

GST stands for Goods and Services Tax that is imposed on products or services supplies in India. Under GST rules, registration as a normal taxable entity is mandatory for a business that has a turnover of Rs.40 lakh above. This is known as GST registration. The turnover is Rs.10 lakh for companies in hill states and the north-eastern states. In Assam, being a product or service provider, if you do not apply for GST, you can incur heavy penalties and fines that can amount to up to 100 % of your owing tax sum. GST registration means that you can obtain GST from your clients, too. Therefore you must register for GST to prevent any dispute with the law. Let us understand everything we need to know about GST registration in Assam.

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Benefits of GST Registration in Assam

  • GST includes some of the previously imposed indirect taxes, such as service tax, VAT, central excise duty, central sales tax, entry tax, purchase tax, luxury tax, local body tax, gratuity tax, etc.
  • It offers advantages for all stakeholders of the concerned industries, central, state government, and also the public. The GST was introduced with the focus of boosting the country's overall economy and competitiveness of our products and services globally.
  • By incorporating most central and state indirect taxes into one tax and permitting previous -stage taxes to be applied to transactions throughout the value chain, GST minimizes the adverse effects of cascading and thereby enhances Indian industry competitiveness.
  • GST is a consumption tax based on the final destination. It is designed to collect tax in all stages, and the tax credit paid in the previous stage can be used to set the tax payable in the later stages of the transaction.
  • Elimination of tax cascading. This eradicates tax bundling and makes the cross-use of input tax credits that support the industry by neutralizing the entire supply chain.
  • Exports under the GST program are nil in whole as opposed to the previous program under which certain tax refunds were not permitted because of the fractured nature of the indirect taxes between the Centre and the States.
  • Uniform GST rates remove the chances of avoidance by eliminating rate settlement between neighbouring states or inter-state and selling.
  • GST is mainly driven by technology. The taxpayer's communication with tax authorities is done via the Rising Portal (GSTN). Simplified and automated procedures exist for different processes, including registration, returns, payments of taxes, refunds, etc.
  • Other major benefits of GST registration in Assam

    Businesses shall also proceed with online GST registration in Assam.

  • The supplier of products or services is legally recognised. Proper reporting of taxes paid on input goods or services that can be used by the company to pay GST owed on the supply of goods or services.
  • Legally permitted to collect tax from its buyers and pass the taxes paid on the goods or services supplied to buyers or recipients on the credit.
  • Businesses shall access their Assam GST code through the portal for online GST registration in Assam. The Assam GST code is unique to the state.

    Checklist types of GST Registration

    GST Registration is of different forms under the GST Act. Before choosing the right one, it is important to be mindful of the various types of GST Registration. The various types of GST registration are as follows:

  • Normal taxpayer: Most of India's businesses fall within this category. To become a regular taxpayer you do not need to provide a deposit. Taxpayers who come under this group often do not have an expiry date for their eligibility.
  • Casual Taxable Person: This category may be opted by individuals who wish to set up a temporary store or stall. You must deposit an advance amount equal to the estimated GST liability during the time of operation of the stall or seasonal store. The GST Registration period within this segment is 3 months and may be extended or renewed.
  • Composition Taxpayer: If you wish to obtain a GST composition scheme, apply for this. Under this framework, an input tax credit may not be received.
  • Non-Resident Taxable Person: If you live outside India but deliver goods to Indian residents, then opt for this type of GST Registration. Similar to the casual taxable individual form, during the time the GST registration is active, you must pay a deposit equivalent to the estimated GST liability. The timeframe for this form of GST registration is usually 3 months but it can be extended or renewed when expired.
  • Online service provider not who is not a resident of India
  • The developer of special economic zones
  • A special unit in economic zones
  • UN Embassy / other notified people
  • Collector of GST TDS - e-commerce companies
  • GST TDS Deductor- government bodies
  • What are the steps involved in GST registration through Vakilsearch?

    Below are the steps involved in GST registration through Vakilsearch:

  • Step 1: We help you get a Secure GST Identification Number.
  • Step 2: We make it easy for you to get your GST from the comfort of your own home.
  • Step 3: We will file your returns and complete all other compliances as and when required.
  • Documents used for GST registration

    Below are the documents required to complete the online GST registration in Assam:

  • Here are the required documents to complete the GST Registration:
  • The applicant's PAN card.
  • Their Aadhaar card.
  • Proof of business's address.
  • Statement of bank account, and a cancelled cheque.
  • Certificate of incorporation, or proof of business registration.
  • Digital signature.
  • ID proof of the Director or the Promoter along with their proof of address, and photograph.
  • Approved signatory's Letter of Authorisation or board resolution.
  • FAQs on GST Registration in Assam

    May I broaden my registration as a taxable non-resident?

    Yes. If you apply before the initial period expires you can extend your registration as a taxable non-resident individual once for an additional 90-day period.

    Are promotional items and/or free samples subject to GST?

    Yes, the stock transfer of free samples or promotional items will be subject to GST and the supply of such items will also be subject to GST for retailers who store your product or for end customers.

    What is the tax payment process, where the taxpayer still has previous months' liabilities?

    Section 35(8) recommends a reimbursement order in which the taxpayer has tax responsibility beyond the present term of return. In such a situation, the payment order to be followed is 1. A self-assessed tax and interest for the prior months; 2. Followed by the self-assessed tax and interest for the present time frame; 3. And all other sums payable afterward including any reported claims under section 51. This process will have to be followed compulsorily.

    What is the compliance rating mechanism's major purpose?

    Following section 149 of the CGST / SGST Act, a compliance rating based on the compliance record of the prescribed criteria shall be given for every registered individual. Such ratings are also publicly listed. A prospective client can assess the supplier's compliance ratings and decide whether to contact or do business with a particular supplier or not. It will develop fierce competition between taxable individuals.

    Will the GST Act empowers the government to exempt supplies?

    Yes. The central or the state government may, in the public interest, exempt the supply of products or services from the levy of the GST either in full or in part, either in whole or under conditions, based on the GST council's recommendations. Therefore, in extraordinary circumstances, any goods or services can be excluded by special order. The SGST and UTGST acts have also provided 28 exemptions to be considered.

    How to opt-out of composition file returns?

    Composition taxpayers must submit quarterly returns and daily taxpayers are expected to submit monthly GST regimes reports. There are provisions allowed on the GST Portal to file the monthly/quarterly returns for situations where you want to opt-in or out of the composition scheme file returns.

    What are the GST refund fee provisions for exporters?

    Section 54 of the CGST Act, 2017 contains provisions relating to refunds.

    It facilitates refund of tax paid

    • on zero-rated supplies of goods or services or
    • on inputs or input services that are used in making zero-rated supplies, or
    • the reimbursement of tax on supplies of goods deemed to export or
    • the reimbursement of the unused input tax credit.

    The IGST Act, 2017, and the related SGST / UTGST Acts provide for similar provisions.

    What assumptions are used in determining the place of supply in a transaction?

    The different elements involved in a service transaction are used as proxies to determine the place of supply. A proxy or assumption could be used to determine the place of supply which gives more adequate results than others. The same is dealt with below:

    • where the service provider is located;
    • where the service receiver is located;
    • where the activity takes place / where the performance takes place;
    • its place of consumption; and
    • the place/person to whom the benefits flow.

    Why Vakilsearch?

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