Sarkari Yojana

Aatmanirbhar Gujarat Scheme for assistance to Large Industries and Thrust Sector: Net SGST Reimbursement

Gujarat
Quick Summary: The Net SGST Reimbursement component for large industries and thrust sectors in Gujarat refunds 80% to 100% of net SGST for 10 years, based on taluka category. Annual caps range from 5% to 8% of eFCI.

About Aatmanirbhar Gujarat Scheme for assistance to Large Industries and Thrust Sector: Net SGST Reimbursement

The Industries and Mines Department, Gujarat, rolled out the “Aatmanirbhar Gujarat Scheme for assistance to Large Industries and Thrust Sector” as an umbrella scheme to give a lift to the state’s dynamic large-industry sector, which matters greatly for jobs, GDP and exports. In force from October 5, 2022, to October 4, 2027, it stimulates investment and growth towards the vision of “Aatmanirbhar Gujarat” and “Aatmanirbhar Bharat.” The “Net SGST Reimbursement” component motivates large industrial undertakings by refunding part of their SGST over a set period (10 years), with the share depending on the taluka category and sector.

Scheme Overview

Government Level

State Government

Eligible Entity

Business Entity

Launch / Open Date

05 Oct 2022

Scheme Details

Eligibility

Eligibility Requirements

To qualify for Aatmanirbhar Gujarat Scheme for assistance to Large Industries and Thrust Sector: Net SGST Reimbursement, applicants must satisfy the following conditions:

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The scheme covers new large industrial undertakings and…

The scheme covers new large industrial undertakings and existing ones pursuing expansion and/or diversification.

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Acknowledgment/registration, as the case may be, from DPIIT…

Acknowledgment/registration, as the case may be, from DPIIT must have been obtained by the large industrial undertaking.

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The industry must start commercial production within the…

The industry must start commercial production within the scheme's operative period.

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A separate GST registration is required for the…

A separate GST registration is required for the eligible manufacturing unit.

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The undertaking must follow SGST guidelines and must…

The undertaking must follow SGST guidelines and must not report sales fraudulently.

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Reimbursement applies only to eligible goods produced within…

Reimbursement applies only to eligible goods produced within the premises.

Applicants must meet all of the above conditions to be considered eligible for this scheme.
Benefits

Benefits Provided

Aatmanirbhar Gujarat Scheme for assistance to Large Industries and Thrust Sector: Net SGST Reimbursement provides the following benefits to eligible applicants:

Reimbursement of net SGST varies with the taluka category and with whether the unit falls under the General or the Thrust sector:
Category 1 talukas: General units are reimbursed 100% of net SGST for 10 years, up to 7.5% of eFCl per annum; Thrust-sector units are reimbursed 100% of net SGST for 10 years, up to 8% of eFCl per annum.
Category 2 talukas: General units are reimbursed 90% of net SGST for 10 years, up to 6.5% of eFCl per annum; Thrust-sector units are reimbursed 90% of net SGST for 10 years, up to 7% of eFCl per annum.
Category 3 talukas: General units are reimbursed 80% of net SGST for 10 years, up to 5% of eFCl per annum; Thrust-sector units are reimbursed 80% of net SGST for 10 years, up to 5.5% of eFCl per annum. Note:

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The 10-year period is counted from the date…

The 10-year period is counted from the date on which commercial production commences.

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Taluka categories are listed in the official document

Taluka categories are listed in the official document.

Benefit amounts and conditions may vary by category — refer to the official scheme guidelines for exact figures applicable to your case.
Documents Required

Documents Required

Applicants should keep the following documents ready before starting the application:

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Evidence of registration under the Scheme

Evidence of registration under the Scheme.

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Provisional Eligibility Certificate issued under the Scheme

Provisional Eligibility Certificate issued under the Scheme.

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Final Eligibility Certificate issued under the Scheme

Final Eligibility Certificate issued under the Scheme.

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GST Registration papers including all Annexures

GST Registration papers including all Annexures.

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Annexure A certificate (A1 to A4) bearing the…

Annexure A certificate (A1 to A4) bearing the signature of the unit's authorised person and certification by a Chartered Accountant.

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Chartered Accountant-certified statement of Sales and Purchases for…

Chartered Accountant-certified statement of Sales and Purchases for the claim period (Annexure B).

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Affidavit in the Prescribed format of Annexure C,…

Affidavit in the Prescribed format of Annexure C, to be filed with the first claim only.

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Affidavit in the Prescribed format of Annexure D,…

Affidavit in the Prescribed format of Annexure D, to be filed with every claim.

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CA Certificate relating to the claim period (in…

CA Certificate relating to the claim period (in the Prescribed format of Annexure E).

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Credit Ledger Balance taken from the GST Common…

Credit Ledger Balance taken from the GST Common portal for the quarter claimed, certified by a CA.

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Cash ledger taken from the GST Common portal…

Cash ledger taken from the GST Common portal for the quarter claimed, certified by a CA.

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GSTR-3B form signed and stamped by the Commercial…

GSTR-3B form signed and stamped by the Commercial Tax Officer concerned.

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Authority Letter certified via Board Resolution by Directors…

Authority Letter certified via Board Resolution by Directors / Partners / Owner. (The Authorised Person can be any Director/Partner/at-least Employee of the Company).

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Attendance / Salary Register of the last month…

Attendance / Salary Register of the last month in the Claim Period.

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Employment Statement of the last month in the…

Employment Statement of the last month in the Claim Period in the Prescribed Format.

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Particulars of apprentices (where applicable)

Particulars of apprentices (where applicable).

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Purchase bill and Sale bill for a month…

Purchase bill and Sale bill for a month falling in the Claim Period.

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In-force Insurance Policy covering Fixed Assets

In-force Insurance Policy covering Fixed Assets.

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IEM Part-B / IL / LOP, to be…

IEM Part-B / IL / LOP, to be filed with the first claim only.

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Valid CCA issued by GPCB (where applicable)

Valid CCA issued by GPCB (where applicable).

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Annual Audit Report for the Claim Period applied…

Annual Audit Report for the Claim Period applied for (where the claim relates to the last quarter of the Financial year).

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CA Certificate on Turnover of Eligible Products in…

CA Certificate on Turnover of Eligible Products in the prescribed format (for Expansion cases Only).

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C.A

C.A. Certificate on Gross Fixed Capital Investment (for Expansion cases Only), to be filed with the first claim only.

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Chartered Engineer Certificate on the Existing Installed Capacity…

Chartered Engineer Certificate on the Existing Installed Capacity and Actual Installed Capacity of the expansion Project (for Expansion cases Only), to be filed with the first claim only.

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Outward Supply details (Sales Register) in the Prescribed…

Outward Supply details (Sales Register) in the Prescribed Format.

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PAN card of the undertaking

PAN card of the undertaking.

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A cancelled cheque

A cancelled cheque.

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Annual Returns GSTR – 9 and GSTR –…

Annual Returns GSTR – 9 and GSTR – 9C.

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Affidavit for the last quarter of the Financial…

Affidavit for the last quarter of the Financial year (in the prescribed format of Annexure F).

Ensure all documents are valid and, where required, duly attested before submitting your application.
Important Dates

2022-10-05

How to Apply

Online Application

Applicants can apply for Aatmanirbhar Gujarat Scheme for assistance to Large Industries and Thrust Sector: Net SGST Reimbursement through the online application process outlined below.

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Application Process

Registration Process:

Step-1: Open the Investor Facilitation Portal (IFP) portal in your browser and use the "New Investor Registration" option to get the registration form.

Step-2: Type your details into the Registration Form, then use "Submit".

Step-3: Validate your E-mail ID by following the link that arrives at your registered E-mail ID.

Step-4: Your registration is recorded successfully after verification.

Post-Registration Process:

Step-1: Open the Investor Facilitation Portal (IFP) portal in your browser and use the "Login" option.

Step-2: Provide the email address and password linked to your registration.

Step-3: Use the "Login" button to get into your account.

Step-4: Wind up the application by entering your business particulars and attaching the mandatory documents.

Helpdesk : Contact Here

Ensure all required documents are ready before starting the application process.

Official Application & Website

Verify the latest eligibility, dates and instructions before applying.

Official Sources & References