About this business scheme
The "Aatmanirbhar Gujarat Scheme for Assistance to Mega Industries" aims to strengthen the overall industrial ecosystem in the State and also enable a larger set of manufacturing companies to emulate the adoption of clean energy and make them future-ready to compete in global markets.
The "Aatmanirbhar Gujarat Scheme for Assistance to Mega Industries" is an umbrella scheme launched by the Industries and Mines Department, Gujarat. It aims to empower the state's dynamic mega-industry sector, which significantly contributes to employment, GDP, and exports. Effective from October 5, 2022, to October 4, 2032, this initiative supports growth, investments, and the vision of "Aatmanirbhar Gujarat" and "Aatmanirbhar Bharat."
The component "Net SGST reimbursement" aims to provide financial support to eligible industrial projects by reimbursing a portion of their net State Goods and Services Tax (SGST).
Benefits at a glance
| Scheme name | Aatmanirbhar Gujarat Scheme for Assistance to Mega Industries: Net SGST reimbursement (AGSMNSGST) |
|---|---|
| Launched by | Industries and Mines Department |
| Launch year | 2022 |
| Benefit type | Cash (money paid to your bank account) |
| Category | Business |
| Level / State | State · Gujarat |
| Official portal | ifp.gujarat.gov.in (link at the end of this page) |
Key facts
| Scheme for | Infra |
|---|---|
| Application mode | Online |
| Last date | Ongoing (no last date notified) |
| DBT (direct bank transfer) | No |
| Age | 18 to 60 years |
Who can apply (quick check)
- 👤All genders
- 🎂Age 18 to 60 years
- 📝Online
Quick check from official data. Full conditions are in the Eligibility section.
What you receive
Who qualifies
- The mega industry must operate as a manufacturing unit.
- The unit must have a minimum investment of INR 2,500 crore in plant and machinery.
- The unit must provide direct employment to at least 2,500 persons.
- The unit must belong to one of the thrust sectors as defined in the Guidelines (Refer Page No. 9).
- The unit must obtain separate GST registration for the eligible products.
- The project must be a new industrial undertaking with commercial production started within the applicable period.
- The unit must comply with the conditions stated regarding sales classifications and documentation.
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).
Papers to keep ready
1. Registration Copy Under the Scheme.
2. Provisional Eligibility Certificate Under the Scheme
3. Final Eligibility Certificate Under the Scheme (If Obtained)
4. GST Registration with all Annexures
5. Certificate as per Annexure A (A1 to A4) duly signed by the authorised person of the unit and certified by Statutory Auditor (wherever applicable), Chartered Accountant or Goods & Service Tax Auditor.
6. Details of Sales and Purchase for the Period of Claim duly certified by the Chartered Accountant (Annexure B)
7. Affidavit (in Prescribed format as per Annexure C) - To be submitted with first claim only
8. Affidavit (in Prescribed format as per Annexure D) - To be submitted with every claim
9. CA Certificate for the claim period (in Prescribed format as per Annexure E)
10. CA Certified Credit Ledger Balance from Common portal of GST for the applied quarter
11. CA Certified Cash ledger from Common portal of GST for the applied quarter
12. GSTR-3B form duly signed and stamped by concerned Commercial Tax Officer
13. Authority Letter duly certified with Board Resolution, Directors / Partners / Owner - (Authorised Person should be any Director/Partner/at-least Employee of the Company)
14. Attendance / Salary Register for the Last Month of Claim Period
15. Employment Statement for the Last Month of the Claim Period in Prescribed Format
16. Details of Apprentice (If applicable)
17. Copy of any Purchase bill and any Sale bill for the month of Claim Period
18. Valid Insurance Policy for Fixed Assets
19. IEM Part-B / IL / LOP - To be submitted in first claim only
20. Valid CCA obtained from GPCB (if applicable).
21. Declaration regarding not having any other manufacturing units other than the incentivised unit for manufacturing the same product at any other location in the state.
22. Annual Audit Report for the applied Claim Period (in case of last quarter of Financial year).
Registration walkthrough
Online
Registration Process:
Step-1: Visit the Investor Facilitation Portal (IFP) portal. Click on "New Investor Registration" to access the registration form.
Step-2: Fill in the Registration Form. Click on "Submit".
Step-3: Verify the E-mail ID using the link sent on your registered E-mail ID.
Step-4: After verification, you will be registered successfully.
Post-Registration Process:
Step-1: Visit the Investor Facilitation Portal (IFP) portal. Click on "Login".
Step-2: Enter the email address and password you used during registration.
Step-3: Click the "Login" button to access your account.
Step-4: Now fill in the required details and mandatory documents about your business to complete the application process.
Helpdesk: Contact Us.
Important dates
| Launch / start | 05 Oct 2022 |
|---|
Terms used in this scheme
- Mega Industrial Unit
A mega industrial unit means an industrial undertaking in thrust sectors having investment in Plant and machinery of at least INR 2,500
crore, AND which provides direct employment to at least 2500 persons. The Mega industrial unit must have obtained acknowledgement/ registration, as the case may be from DPIIT.
- Date Of Commercial Production (DaCP)
- Gross Fixed Capital Investment means the investment made in land, building, plant and machinery, utilities, tools and equipment, and other fixed assets required to manufacture the end product.
- Assets acquired and paid for during the eligible investment period of the project under this scheme shall be considered for determining the gross fixed capital investment.
- Gross Fixed Capital Investment (GFCI)
Eligible Fixed Capital Investment means following investment made on or after the date of issue of this GR and upto the last date of eligible investment period as per para 3 of this G.R. Provided that, mega industrial units opting /applying under this scheme as per clause 17.2 or clause 17.3 of this scheme, the investment made during the operative period of the previous scheme till the date of issue of this GR shall also be considered for calculating eligible FCI.
- Eligible Fixed Capital Investment (EFCI)
In case of new industrial unit, the DoCP shall be the date of first sale bill of the product(s) for which the project has been set up. In case of expansion and/or diversification projects, the DoCP shall be the date of first sale bill of the product(s) being manufactured by the
expansion and/or diversification project.
Frequently asked questions
What is the "Aatmanirbhar Gujarat Scheme for Assistance to Mega Industries"?
The “Aatmanirbhar Gujarat Scheme for Assistance to Mega Industries” is a state initiative designed to support and strengthen the Mega Industry sector in Gujarat. It aims to enhance growth, encourage investments, and contribute to the vision of self-reliant Gujarat and India.
When is the scheme operative?
The scheme is operative from October 5, 2022, to October 4, 2032, covering a period of 10 years.
What are the objectives of the scheme?
The scheme aims to boost Mega Industry growth, enhance the industrial ecosystem, encourage investments, and contribute to Gujarat’s and India’s self-reliance vision.
Who is eligible to benefit from the scheme?
Mega Industries established and operating within Gujarat are eligible to benefit from the scheme, as per the criteria defined in the policy framework.
What is the "Net SGST Reimbursement" component?
The Net SGST Reimbursement Scheme offers eligible manufacturing units the opportunity to receive a 100% reimbursement of net SGST paid, subject to a maximum of 0.9% of the annual eFCl for a period of 20 years, starting from the date of commencement of commercial production.
Who is eligible for the Scheme?
Eligible units are those engaged solely in manufacturing eligible products, who have obtained a separate GST registration for manufacturing and meet other necessary conditions outlined in the scheme.
How long will the reimbursement continue?
The reimbursement is available for a period of 20 years, beginning from the commencement of commercial production of the eligible products.
What is the maximum reimbursement amount under the scheme?
The maximum reimbursement is limited to 0.9% of the annual eFCl for each year during the 20-year eligibility period.
Can a unit claim reimbursement for trading activities or services?
No, the unit must only be engaged in the manufacturing of eligible products. If a unit is involved in trading or services, they must maintain separate GST registration for manufacturing to qualify.
What happens if a unit violates the rules of the scheme?
If the unit violates the scheme’s conditions, such as misrepresenting sales or failing to comply with GST provisions, the eligibility certificate will be canceled, and the unit will be required to return the incentives along with an 18% annual interest.
How is the reimbursement amount determined for an eligible unit?
The reimbursement amount is based on the net SGST paid by the unit, up to the maximum limit of 0.9% of the annual eFCl, as prescribed under the scheme.
How frequently should claims be submitted?
Claims for reimbursement must be submitted on a quarterly basis to the Industries Commissioner, following the prescribed proforma and certification by a Chartered Accountant.
Can the reimbursement amount be modified?
The reimbursement amount is fixed based on the net SGST paid, subject to the 0.9% of the annual eFCl limit, and cannot exceed this cap.
Can a unit apply for the scheme for multiple industrial projects?
Yes, a unit with multiple industrial projects can apply, but each project must maintain separate books of accounts, and the unit must meet the criteria for each individual project.
Submit your application yourself on the official portal; it costs nothing. Treat anyone demanding money to "get you approved" as a scam.
- Guidelines 1 ic.gujarat.gov.in (PDF)
- Guidelines 2 ic.gujarat.gov.in (PDF)
- Guidelines 3 cmogujarat.gov.in (PDF)
- Online Application Portal ifp.gujarat.gov.in
tsmpb.in is not affiliated with any government department. Apply only on the official portal and never pay anyone for an application.
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