Assam: GST & labour compliance

GST in Assam

A sale where the supplier and the place of supply are both in Assam carries CGST plus SGST, split equally. A sale to a buyer in another state carries IGST instead, and that tax goes to the destination state.

Registration threshold

A business that supplies only goods can stay unregistered up to ₹40,00,000 of aggregate turnover. The higher limit is lost if you supply any taxable service, or deal in ice cream, pan masala or tobacco products; those businesses register at ₹20,00,000.

Inter-state sales of goods need registration from the first rupee, whatever the turnover. Use the registration checker for the other compulsory cases.

Composition scheme

Manufacturers, traders and restaurants in Assam can opt for composition up to ₹1.5 crore of turnover. Service providers have a separate ₹50 lakh limit. Composition dealers cannot sell across state lines or claim input tax credit.

Quarterly returns

Assam is in the second QRMP group, so small taxpayers on quarterly filing submit GSTR-3B by the 24th of the month after each quarter. Tax for the first two months of the quarter is still paid monthly by the 25th, through form PMT-06.

Reading a Assam GSTIN

Every GSTIN issued in Assam starts with 18. Characters 3 to 12 are the holder's PAN, the 13th counts registrations under that PAN in the state, the 14th is Z by default, and the 15th is a checksum. A GSTIN that starts with 18 but fails the checksum was mistyped. Check one in the GSTIN validator.

Professional tax in Assam

Assam charges professional tax on monthly income. The top slab is ₹208 a month once income passes ₹25,000, and the Constitution caps the total at ₹2,500 a year.

Paid by the 28th of each month.

Register on the Assam Taxes portal (tax.assam.gov.in).

See all Assam slabs and the calculator.

Labour Welfare Fund in Assam

Assam has no Labour Welfare Fund deduction for private-sector salaries. PF, ESI and professional tax apply as usual — only the 16 states with a fund listed in the LWF calculator deduct it.