Commercial Tax in Assam: A Complete Guide to GST, VAT, and Online Tax Payment

---

About Commercial Tax in Assam

The Commercial Tax Department of Assam is responsible for administering various indirect taxes, including GST, VAT (on specified goods), professional tax, and other commercial levies. The department ensures tax compliance, facilitates online payments, and regulates trade-related taxation in the state.

---

1. Goods and Services Tax (GST) in Assam

The Goods and Services Tax (GST) is the primary indirect tax applicable in Assam, replacing multiple indirect taxes such as VAT, Service Tax, and Excise Duty.

Key Aspects of GST in Assam

Aspect	Details
GST Rates	Different rates apply depending on the category of goods and services.
GST Registration	Businesses with an annual turnover exceeding ₹40 lakh (₹10 lakh for special category states) must register.
GST Returns	Businesses must file GSTR-1, GSTR-3B, and annual returns (GSTR-9).
GST Payment & E-way Bills	Taxpayers must generate e-way bills for transporting goods worth more than ₹50,000.

For GST-related information, visit: gst.gov.in

GST Slab	Applicable Items
5%	Essential items, packaged food, tea
12%	Processed foods, mobile phones
18%	Consumer durables, electronics
28%	Luxury goods, automobiles

---

2. Value Added Tax (VAT) in Assam

Even after the implementation of GST, VAT is still applicable to specific goods like petroleum products, liquor, and tobacco.

Product	VAT Rate
Petrol	20%
Diesel	18.5%
Liquor	50% (varies based on category)
Tobacco Products	Varied tax rates

For VAT registration and compliance, visit: assamtaxes.gov.in

---

3. Professional Tax in Assam

Professional Tax is levied on salaried individuals and professionals like doctors, lawyers, and chartered accountants in Assam.

Monthly Salary/Income (₹)	Professional Tax (₹ per month)
Up to ₹10,000	Nil
₹10,001 – ₹15,000	₹150
₹15,001 and above	₹208

Employers must deduct professional tax and deposit it with the Assam Tax Department.

---

4. Commercial Tax Payment and Online Services

The Assam Taxation Department provides online payment and e-filing services for various taxes.

How to Pay Commercial Taxes in Assam?

Step	Action
1	Visit e-GRAS Assam Portal.
2	Select the type of tax you need to pay.
3	Fill in the required details and proceed to payment.
4	Download the payment receipt for records.

For more information, visit Assam Taxation Department.

---

5. Tax Compliance and Penalties

Failure to comply with tax regulations can result in penalties and interest charges.

Type of Non-Compliance	Penalty
Late GST Return Filing	₹50 per day
Incorrect GST Filing	10% of tax due (minimum ₹10,000)
Failure to Pay Professional Tax	2% per month (max 200% of the tax)

---

Conclusion

The Commercial Tax System in Assam ensures smooth tax collection and business compliance. Taxpayers can utilize online portals for hassle-free payments and filing. Staying updated with the latest tax policies is essential to avoid penalties and maintain compliance.

For official tax updates, visit:

• Assam GST Portal: gst.assam.gov.in
• Assam Taxation Department: assamtaxes.gov.in
• e-GRAS Assam (Online Tax Payment): assamegras.gov.in

---

Stay updated with APSC ORG official website for further details and notifications.