Any business in Assam that crosses the GST turnover threshold, or falls under a mandatory category, must register under the Goods and Services Tax and obtain a GSTIN. The first two digits of every GSTIN issued in Assam are 18 — the state's GST code.
This guide explains who must register for GST in Assam, the documents required, and the exact online process on the GST portal.
What is GST Registration in Assam?
GST registration gives a business a 15-digit Goods and Services Tax Identification Number (GSTIN). For a business located in Assam, the GSTIN begins with the state code 18, followed by the PAN and a few system-generated characters.
Registration is done online on the GST portal and, once approved, allows the business to collect GST, claim input tax credit, and file returns.
| State | Assam |
|---|---|
| GST state code | 18 |
| Regular threshold (goods) | ₹20 lakh (special category) |
| Regular threshold (services) | ₹10 lakh (special category) |
| Tax components | CGST + SGST (intra-state within Assam); IGST for inter-state |
Who must register for GST in Assam
- Suppliers of goods with turnover above ₹20 lakh, or services above ₹10 lakh (Assam is a special-category state with lower thresholds)
- Anyone making inter-state taxable supplies of goods
- E-commerce sellers and operators
- Businesses liable to pay tax under reverse charge
- Casual taxable persons and non-resident taxable persons
- Voluntary registrants who want to claim input tax credit
Documents required
- PAN of the business and the proprietor/partners/directors
- Aadhaar of the authorised signatory (for Aadhaar authentication)
- Proof of principal place of business in Assam (electricity bill, rent agreement, NOC)
- Bank account proof (cancelled cheque or statement)
- Photographs of proprietor/partners/directors
- Constitution proof (partnership deed / incorporation certificate) where applicable
- Digital Signature Certificate (for companies and LLPs)
Step-by-step process
- File Part A of REG-01. On the GST portal, enter PAN, mobile and email to generate a Temporary Reference Number (TRN).
- Complete Part B. Log in with the TRN and fill business details, promoters, authorised signatory, and the principal place of business.
- Upload documents. Attach the address proof for the premises in Assam, bank proof, and constitution documents.
- Aadhaar authentication. Complete Aadhaar authentication of the authorised signatory to speed up approval.
- ARN and GSTIN. Submit to receive an Application Reference Number (ARN); on approval, the GSTIN and registration certificate (REG-06) are issued.
Fees and timeline
With Aadhaar authentication, GST registration is typically approved within 7 working days; physical verification cases may take longer.
Penalties for non-compliance
- Operating without registration when liable attracts a penalty of 10% of tax due (minimum ₹10,000)
- For deliberate evasion, the penalty can be 100% of the tax due
Related guides for Assam
Explore more compliance guides for Assam, along with the national how-to guides that apply everywhere in India.
- GST registration: complete guide
- How to file GSTR-3B
- Input Tax Credit (ITC) explained
- GST return due dates
Other registrations in Assam:
- GST return filing in Assam
- Company registration in Assam
- Shops & Establishment in Assam
- Udyam / MSME registration in Assam
Popular cities in Assam:
Frequently asked questions
What is the GST state code for Assam?
The GST state code for Assam is 18, which forms the first two digits of every GSTIN registered in the state.
Is GST registration free in Assam?
There is no government fee for GST registration. Professional charges apply only if you engage a consultant to file on your behalf.
How long does GST registration take?
Usually within 7 working days with Aadhaar authentication, subject to any physical verification.