Aatmanirbhar Gujarat Scheme for assistance to MSMEs: Net SGST reimbursement to Micro, Small and Medium Manufacturing Enterprise (MSMEs):

The “Aatmanirbhar Gujarat Scheme for MSMEs” is a strategic initiative launched by the Industries and Mines Department, Government of Gujarat, effective from October 5, 2022, to October 4, 2027. It aims to accelerate growth in the MSME sector through various financial incentives. One of its core components is the Net SGST Reimbursement Scheme for eligible manufacturing enterprises to ease operational costs and boost local production.

Benefits

Note: Reimbursement is available only for goods manufactured at the unit, not for traded goods.

Eligibility

• Must be a Micro, Small or Medium Manufacturing Enterprise (MSME)

• Must have registration with Ministry of MSME or DPIIT

• Applicable to:

  • New manufacturing units

  • Existing units expanding/diversifying during the operative period

• Must commence commercial production between 5 Oct 2022 and 4 Oct 2027

• Separate GST registration is mandatory for eligible products

• Must maintain separate books of accounts, certified by a CA

• Reimbursement limited to actual production at the registered unit

Exclusions

• Enterprises availing incentives for the same GFCI under any other state scheme

• Units engaged in resale or trading of goods

• Units misreporting inter-State sales as intra-State to claim higher subsidy

• Failure to submit certified reimbursement claims will lead to disqualification

Application Process

Mode: Online

Registration Process:

1. Visit the Investor Facilitation Portal (IFP)

2. Click on “New Investor Registration”

3. Fill in the registration form and click Submit

4. Verify your email using the link sent to your inbox

5. You are now registered

Post-Registration Process:

1. Log in to the IFP Portal

2. Access your dashboard and fill in all required enterprise details

3. Upload supporting documents and submit application

Provisional Eligibility Application:

• Submit within one year of the start of commercial production or GR issue date (whichever is later)

Claim Submission (Post-Eligibility):

• Submit quarterly claims (every 3 months) to the Sanctioning & Disbursing Authority

Documents Required

• Duly filled application form with signature and enterprise seal

• Udyam/IEM/LOP/IL registration certificate

• MSME acknowledgment under MSME Act 2019 (if applicable)

• Bank appraisal report (if applicable)

• DPR and term loan sanction letter

• Bank statement of first disbursement (if applicable)

• Registered partnership deed / company MOA-AOA

• CA certificate showing FCI till commercial production

• GST registration certificate

• PAN card (firm and promoters/directors)

• Aadhaar card of authorized signatory

• GPCB CTE/CCA (if applicable)

• Land/property proof: 7/12 Utara, Namuna 6, index copy, NA permission, rent deed

• First sale invoice

• Board resolution/POA/consent letter

• Audited balance sheet and annexures for FCI

• Undertaking on local employment, dues, and court matters

• Detailed expense statement till production start

• Valuation certificate for self-fabricated machinery (if applicable)

• Residual life certificate for second-hand machinery (if applicable)

• CA (Civil) certified report for civil works (if investment > ₹5 Cr)

• Technical know-how/design/patent agreement (if applicable)

Frequently Asked Questions

• What is this scheme about?
  It reimburses net SGST paid by MSMEs on goods they manufacture.

• Who is eligible?
  New and expanding manufacturing MSMEs with proper registration and commercial production start within the scheme period.

• Is a separate GST number needed?
  Yes, for claiming manufacturing-based SGST reimbursement.

• Can trading enterprises apply?
  No, this scheme is strictly for manufacturing units.

• Are resold goods eligible?
  No, only goods manufactured at the eligible unit qualify.

• How are claims submitted?
  Quarterly claims must be submitted to the disbursing authority with supporting documents.

• What’s the penalty for misreporting sales?
  Disqualification and recovery of incentive with interest.

Sources And References

• Guidelines 1

• Guidelines 2

• Online Application Portal – IFP Gujarat

• Document Checklist