Assam, one of the key commercial states in Northeast India, has seen a steady rise in GST registrations across small and medium businesses. From tea traders and transporters to retail and service enterprises, every eligible entity must register under the Goods and Services Tax (GST) once it crosses the prescribed turnover threshold.

While the GST registration process is standardized across India, Assam’s State GST Department places additional attention on address proof and Aadhaar-based e-verification, especially for businesses located in shared or semi-rural premises.

This article provides the complete list of documents required for GST registration in Assam in 2025, along with specific tips to ensure faster approval.

Why Assam Has Specific Documentation Checks

Many businesses in Assam operate from rented or multi-use premises. To ensure location authenticity, the State GST Department often requires strong address proof — such as utility bills, lease agreements, and landlord declarations.
Aadhaar OTP-based authentication is also mandatory for most new registrations to reduce the need for physical verification.

Comprehensive Document Checklist for GST Registration in Assam

1️⃣ PAN and Identity Proof

• PAN card of the business entity or proprietor.

• Aadhaar card of the proprietor, partners, or directors (used for Aadhaar OTP verification).

• Recent passport-size photographs of authorised persons.

2️⃣ Proof of Business Constitution

Depending on your business type:

• Company: Certificate of Incorporation, Memorandum and Articles of Association (MOA & AOA).

• LLP: LLP Agreement and Registration Certificate.

• Partnership: Registered Partnership Deed.

• Proprietorship: Trade licence or Shop & Establishment registration (if available).

• Society/Trust: Registration certificate under Societies or Trust Act and governing documents.

3️⃣ Proof of Principal Place of Business

This is the most important document category for Assam.

• Owned premises:

  • Latest electricity bill or property tax receipt in business or proprietor’s name.

  • Municipal trade licence can also serve as ownership proof in some urban areas.

• Rented premises:

  • Valid rent or lease agreement in business name.

  • Latest utility bill in landlord’s name.

  • Landlord’s No Objection Certificate (NOC) stating consent to use the premises for business.

• Shared premises (common in Guwahati and Dibrugarh):

  • Consent letter from the owner.

  • Proof of ownership such as property tax receipt or utility bill.

  • Details of the shared area if applicable.

Ensure that the address in the documents matches exactly with what is entered in the GST registration application.

4️⃣ Bank Account Proof

• Cancelled cheque, bank statement, or first page of passbook showing:

  • Account number

  • IFSC code

  • Business or proprietor’s name

• For firms and companies, ensure the bank account is in the registered business name, not an individual’s personal account.

5️⃣ Authorised Signatory Proof and Digital Verification

• Board resolution or authorisation letter appointing the authorised signatory (for companies or LLPs).

• Aadhaar-based OTP verification of the authorised person’s registered mobile number.

• Digital Signature Certificate (DSC) — required for companies or entities opting for DSC authentication instead of OTP.

Assam-Specific Guidelines and Tips

• Aadhaar verification is compulsory — incomplete Aadhaar authentication leads to physical site verification.

• Use recent utility bills (not older than 3 months). Old or handwritten receipts are often rejected.

• For rented or shared premises, submit both rent agreement + landlord’s NOC clearly signed and dated.

• If your trade licence or utility bill is in the owner’s name, make sure you add your firm’s name in the rent agreement and NOC for clarity.

• Keep scanned copies legible, under 1 MB, and named clearly (e.g., “Rent_Agreement.pdf”, “Bank_Proof.pdf”).

Common Mistakes to Avoid

• Submitting mismatched addresses between rent agreement and GST form.

• Using personal bank proof for business accounts.

• Uploading low-resolution or blurred scans.

• Failing Aadhaar OTP verification due to inactive mobile link.

Conclusion

GST registration in Assam is straightforward if documents are accurate and verified. The key focus areas are address clarity, Aadhaar authentication, and banking proof consistency.

Businesses that carefully prepare these documents — especially those operating from rented or shared spaces — can expect their GSTIN approval within 5–7 working days.

Once registered, you can collect tax, claim input credits, and operate in full compliance with GST regulations in Assam.