Not every business needs to register. However, GST registration is mandatory in certain situations.
1. Turnover Limit
If your annual turnover exceeds:
- ₹40 lakh for goods (normal category states like Assam)
- ₹20 lakh for services
You must apply for Assam GST Registration.
2. Interstate Supply
If you supply goods or services outside Assam (to other states), GST registration is mandatory.
3. E-commerce Sellers
If you sell products on platforms like Amazon or Flipkart, you must register under GST.
4. Casual Taxable Person
If you occasionally supply goods or services in Assam (like exhibitions or seasonal sales), you need GST registration.
5. Input Tax Credit Benefits
Even if your turnover is below the limit, voluntary registration allows you to claim input tax credit.