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SaaS / software services in Assam: compliance and incentives

Every license, registration, return and scheme a saas / software services business in Assam needs to know, with citations.

Definition

The compliance, licensing and incentive picture for a saas / software services business in Assam, assembled from the source-cited rules and schemes in the corpus Compliance radar checks businesses against.

What it means in practice

Profile assumed: SaaS / software services unit in Assam, a small MSME (about 25 employees and ₹3 crore turnover), with the activities usual for the sector: none.

26 compliance obligations and 5 schemes match this profile. Each entry below carries its source citation. Your own obligations depend on your entity type, headcount, turnover and what you actually do; a check of your business narrows this list.

Compliance timeline preview

Next dates are worked out from today (India time) from each rule's statutory schedule.

Each obligation in context

Schemes and incentives that may apply

Citations

  • SourceNotification S.O. 2119(E) dated 26 June 2020 — MSME Classification & Udyam Registration · Para 1–7
    udyamregistration.gov.in
  • SourceCGST Act, 2017 read with Notification No. 10/2019-Central Tax dated 7 March 2019 · Section 22 + Section 24
    gst.gov.in
  • SourceIncome-tax Act, 1961 · Section 139A (PAN) and Section 203A (TAN)
    incometax.gov.in
  • SourcePlastic Waste Management Rules, 2016 (as amended 2022, 2024) + EPR Guidelines 2022 · Rule 9 + EPR Schedule II
    eprplastic.cpcb.gov.in
  • SourceEmployees' Provident Funds and Miscellaneous Provisions Act, 1952 · Section 1(3)(b)
    epfindia.gov.in
  • SourceEmployees' State Insurance Act, 1948 + Notification SO 423(E) dated 22 Jan 2017 · Section 1(5) + Sec 2(12)
    esic.gov.in
  • SourceCGST Act, 2017 + CGST Rules, 2017 · Sec 37 (GSTR-1), Sec 39 (GSTR-3B), Sec 44 (Annual return)
    gst.gov.in
  • SourceIncome-tax Act, 1961 · Section 44AB; Section 192–194I
    incometax.gov.in
  • SourceLegal Metrology (Packaged Commodities) Rules, 2011 (as amended 2022) · Rule 6 — Mandatory declarations
    consumeraffairs.nic.in
  • SourceCGST Rules, 2017 (Rule 61) read with CBIC Notification 76/2018-CT · Rule 61(5)
    gst.gov.in
  • SourceCGST Rules, 2017 (Rule 59) · Rule 59 read with Sec 37 CGST Act
    gst.gov.in
  • SourceCGST Act, 2017 — Section 44 read with Rule 80 · Section 44
    gst.gov.in

SaaS / software services in other states

Other businesses in Assam