The “Net SGST reimbursement” component aims to provide financial support to eligible mega industrial projects by reimbursing a portion of their net State Goods and Services Tax (SGST) for 20 years.

Benefits

• Reimbursement: Full net SGST paid.
• Maximum limit: Capped at 0.9% of the eFCl value per annum.
• Support period: 20 years from the commencement of commercial production.

Eligibility

• Manufacturing unit, INR 2,500 crore investment, 2,500 direct employees.
• Must obtain separate GST registration for eligible products.
• Project must be a new industrial undertaking starting within the applicable period.

Exclusion

• Trading activities or services (unless separate manufacturing registration is held).
• Misrepresentation of sales.

Application Process

Link- https://ifp.gujarat.gov.in/DIGIGOV/

Online

• Step 1: Register and login on IFP.
• Step 2: Submit claim with certification by Statutory Auditor/Chartered Accountant.

Documents Required

• Registration copy and Eligibility Certificates.
• GST Registration and details of Sales/Purchase.
• GSTR-3B form and CA Certified Cash/Credit ledgers.
• Attendance/Salary Register and Employment Statement.
• Annual Audit Report.