The Aatmanirbhar Gujarat Scheme for assistance to Large Industries and Thrust Sector is an umbrella scheme launched by the Industries and Mines Department, Gujarat, operative from October 5, 2022, to October 4, 2027.
It aims to strengthen the state’s large industrial sector by offering fiscal incentives, with a vision aligned to “Aatmanirbhar Gujarat” and “Aatmanirbhar Bharat”.
This specific component provides SGST reimbursement for a period of 10 years based on the taluka category and whether the enterprise is in a thrust sector.
Benefits
| Category of Taluka | General | Thrust Sector |
|---|---|---|
| Category 1 | 100% of net SGST for 10 years up to 7.5% of eFCI p.a. | 100% of net SGST for 10 years up to 8% of eFCI p.a. |
| Category 2 | 90% of net SGST for 10 years up to 6.5% of eFCI p.a. | 90% of net SGST for 10 years up to 7% of eFCI p.a. |
| Category 3 | 80% of net SGST for 10 years up to 5% of eFCI p.a. | 80% of net SGST for 10 years up to 5.5% of eFCI p.a. |
Note: Reimbursement period starts from the date of commencement of commercial production.
Eligibility
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New or expanding/diversifying large industrial undertakings
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Must obtain registration or acknowledgment from DPIIT
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Commercial production must begin during the operative period
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Must have separate GST registration for the eligible unit
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Only SGST on manufactured goods produced at the eligible unit is reimbursable
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Must not engage in fraudulent reporting of sales
Application Process
Mode: Online
Registration Process
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Visit the Investor Facilitation Portal (IFP)
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Click on “New Investor Registration”
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Fill and submit the registration form
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Verify your email through the link sent
Post-Registration Process
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Log in to the portal
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Fill in project details and upload required documents
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Submit the application for eligibility and SGST reimbursement
Documents Required
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Registration under the Scheme
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Provisional & Final Eligibility Certificates
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GST Registration with Annexures
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Certificate (Annexure A1 to A4) signed by Authorized Person & CA
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Sales & Purchase details (Annexure B) certified by CA
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Affidavit (Annexure C – First claim only; Annexure D – Every claim)
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CA Certificate (Annexure E) for claim period
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CA Certified Credit & Cash Ledgers
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GSTR-3B signed by Commercial Tax Officer
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Board Resolution/Authority Letter
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Attendance, Salary, and Employment Registers for the claim month
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Apprentice details (if applicable)
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Purchase and Sale bills of the claim month
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Valid Fixed Asset Insurance Policy
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IEM Part-B / IL / LOP (first claim only)
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Valid CCA from GPCB (if applicable)
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Annual Audit Report (for last quarter of FY)
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CA Certificate for Eligible Turnover (for Expansion cases)
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CA Certificate for Gross Fixed Capital Investment (Expansion only)
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Chartered Engineer Certificate for Installed Capacity (Expansion only)
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Sales Register
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PAN Card
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Cancelled Cheque
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GSTR-9 and GSTR-9C
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Affidavit (Annexure F – Last quarter of FY)
Frequently Asked Questions
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What is the “Aatmanirbhar Gujarat Scheme for Large Industries and Thrust Sector”?
A fiscal incentive scheme supporting large-scale manufacturing industries. -
Who can apply under the Net SGST Reimbursement component?
Large industries starting or expanding production in Gujarat under eligible categories. -
How long is SGST reimbursed?
For a period of 10 years from the start of commercial production. -
What is the maximum SGST reimbursement?
Up to 8% of eFCI p.a. based on taluka and sector classification. -
What happens if sales are misreported?
Reimbursement will be disqualified, and the enterprise may face recovery with penalties. -
Is separate GST registration mandatory?
Yes, for each eligible manufacturing unit. -
Can SGST be claimed on resold goods?
No, only manufactured goods are eligible. -
What is the role of the Chartered Accountant?
CAs certify sales, purchases, GST ledgers, fixed capital investment, and other financials as required.