Sarkari Yojana

Aatmanirbhar Gujarat Scheme for Assistance to Mega Industries: Net SGST reimbursement

Gujarat
Quick Summary: The Net SGST reimbursement component of Gujarat's Aatmanirbhar mega-industry scheme refunds the full net SGST paid by new manufacturing units. Reimbursement is capped at 0.9% of the eFCl value per annum and runs for 20 years from commercial production.

About Aatmanirbhar Gujarat Scheme for Assistance to Mega Industries: Net SGST reimbursement

Gujarat’s Industries and Mines Department introduced the “Aatmanirbhar Gujarat Scheme for Assistance to Mega Industries” as an umbrella scheme to power up the state’s mega-industry sector, whose contribution to jobs, GDP and exports is considerable. Running from October 5, 2022, to October 4, 2032, the initiative promotes investment and growth in keeping with the ideas of “Aatmanirbhar Gujarat” and “Aatmanirbhar Bharat.” The “Net SGST reimbursement” component extends financial help to qualifying industrial projects by returning part of the net State Goods and Services Tax (SGST) they pay.

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 Mega Industries: Net SGST reimbursement, applicants must satisfy the following conditions:

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The mega industry is required to be a…

The mega industry is required to be a manufacturing unit.

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Plant and machinery investment must reach at least…

Plant and machinery investment must reach at least INR 2,500 crore.

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Direct jobs must be provided to 2,500 persons…

Direct jobs must be provided to 2,500 persons or more.

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The unit should be part of a thrust…

The unit should be part of a thrust sector as set out in the Guidelines (Refer Page No. 9). 1. A separate GST registration must be taken for the eligible products.

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The project has to be a new industrial…

The project has to be a new industrial undertaking that began commercial production within the relevant period.

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The unit must follow the prescribed conditions on…

The unit must follow the prescribed conditions on sales classification and documentation.

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

Benefits Provided

Aatmanirbhar Gujarat Scheme for Assistance to Mega Industries: Net SGST reimbursement provides the following benefits to eligible applicants:

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Reimbursement

Reimbursement: Qualifying units get back the entire net SGST they have paid.- Maximum limit: The yearly reimbursement cannot exceed 0.9% of the eFCl value per annum.- Long-term support: Reimbursement continues for 20 years, counted from the start of commercial production.

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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Copy of registration under the Scheme

Copy 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 (if…

Final Eligibility Certificate issued under the Scheme (if already received)

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GST Registration certificate together with all Annexures

GST Registration certificate together with all Annexures

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Certificate in the form of Annexure A (A1…

Certificate in the form of Annexure A (A1 to A4), signed by the unit's authorised person and certified by the Statutory Auditor (wherever applicable), a Chartered Accountant or a Goods & Service Tax Auditor.

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Sales and Purchase details for the claim period,…

Sales and Purchase details for the claim period, certified by a Chartered Accountant (Annexure B)

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Affidavit in the Prescribed format of Annexure C…

Affidavit in the Prescribed format of Annexure C - required 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 - required with each claim

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CA Certificate covering the claim period (in the…

CA Certificate covering the claim period (in the Prescribed format of Annexure E)

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Credit Ledger Balance from the GST Common portal…

Credit Ledger Balance from the GST Common portal for the quarter applied for, certified by a CA

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Cash ledger from the GST Common portal for…

Cash ledger from the GST Common portal for the quarter applied for, certified by a CA

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GSTR-3B form bearing the signature and stamp of…

GSTR-3B form bearing the signature and stamp of the relevant Commercial Tax Officer

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Authority Letter certified with a Board Resolution by…

Authority Letter certified with a Board Resolution by Directors / Partners / Owner - (the Authorised Person must be a Director/Partner/at-least Employee of the Company)

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Attendance / Salary Register for the concluding month…

Attendance / Salary Register for the concluding month of the Claim Period

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Employment Statement for the concluding month of the…

Employment Statement for the concluding month of the Claim Period in the Prescribed Format

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Apprentice details (where applicable)

Apprentice details (where applicable)

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A copy of one Purchase bill and one…

A copy of one Purchase bill and one Sale bill from a month within the Claim Period

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Current Insurance Policy for Fixed Assets

Current Insurance Policy for Fixed Assets

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IEM Part-B / IL / LOP - required…

IEM Part-B / IL / LOP - required with the first claim only

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Valid CCA granted by GPCB (where applicable)

Valid CCA granted by GPCB (where applicable).

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Declaration that, apart from the incentivised unit, the…

Declaration that, apart from the incentivised unit, the company has no other manufacturing unit making the same product anywhere else in the state.

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Annual Audit Report for the Claim Period applied…

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

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 Mega Industries: Net SGST reimbursement through the online application process outlined below.

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Application Process

Registration Process:

Step-1: Visit the Investor Facilitation Portal (IFP) portal; the registration form opens when you click "New Investor Registration".

Step-2: Fill out all fields of the Registration Form and click "Submit".

Step-3: An email with a verification link will arrive at your registered E-mail ID; click it to verify the E-mail ID.

Step-4: After this verification, your registration goes through successfully.

Post-Registration Process:

Step-1: On the Investor Facilitation Portal (IFP) portal, click "Login".

Step-2: Key in the email address and password registered earlier.

Step-3: Click "Login" to enter your account.

Step-4: Finish the application by filling in the business details requested and attaching the mandatory documents.

Helpdesk: Contact Us.

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

Exclusions / Who Is Not Eligible

- Units involved in trading activities or providing services, unless they maintain separate registration for manufacturing.
- Units misrepresenting their sales (e.g., declaring inter-state sales as intra-state to claim higher incentives).

Official Application & Website

Verify the latest eligibility, dates and instructions before applying.

Official Sources & References