GMC was formed in the year 1971 by the Guwahati Municipal Corporation Act, 1969.

[2] The corporation was duly constituted in 1974 in the first meeting of the elected councillors as per provision of Sec.45 of this Act.

A municipal corporation is the highest form of urban local body (ULB) in India.

[4] The Mayor and the Deputy Mayor are responsible for the 60 municipal wards of Guwahati Municipality Corporation, who is the head of a council consisting of 60 elected ward commissioners.

Guwahati Municipal Corporation is created for the following functions:[6][7]