The Aatmanirbhar Gujarat Scheme for Assistance to Mega Industries is an umbrella initiative launched by the Industries and Mines Department, Gujarat. Designed to empower the state’s dynamic mega-industry sector, this scheme significantly contributes to employment, GDP, and exports. Effective from October 5, 2022, to October 4, 2032, the initiative supports growth, investments, and the vision of “Aatmanirbhar Gujarat” and “Aatmanirbhar Bharat.” A key component of this initiative, the Net SGST Reimbursement, provides financial support by reimbursing a portion of the net State Goods and Services Tax (SGST) paid by eligible industrial projects.
Benefits
- Reimbursement: Eligible units will be reimbursed the full net SGST paid.
- Maximum Limit: Reimbursement is capped at 0.9% of the eFCl value per annum.
- Long-term Support: The scheme offers reimbursement for a period of 20 years, starting from the commencement of commercial production.
Eligibility
To qualify for the scheme, the following criteria must be met:
- 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 to 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.
Exclusions
- 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).
Application Process
Online Registration:
- Visit the Investor Facilitation Portal (IFP) and click on “New Investor Registration” to access the registration form.
- Fill in the Registration Form and click “Submit.”
- Verify your email ID using the link sent to your registered email address.
- After verification, you will be registered successfully.
Post-Registration Process:
- Visit the Investor Facilitation Portal (IFP) and click on “Login.”
- Enter the email address and password used during registration.
- Click the “Login” button to access your account.
- Fill in the required details and upload mandatory documents about your business to complete the application process.
For additional support, users can access the helpdesk via the “Contact Us” option.
Documents Required
- Registration Copy Under the Scheme.
- Provisional Eligibility Certificate Under the Scheme.
- Final Eligibility Certificate Under the Scheme (if obtained).
- GST Registration with all Annexures.
- Certificate as per Annexure A (A1 to A4) duly signed by the authorized person of the unit and certified by the Statutory Auditor (where applicable), Chartered Accountant or Goods & Service Tax Auditor.
- Details of Sales and Purchase for the Period of Claim duly certified by the Chartered Accountant (Annexure B).
- Affidavit in the prescribed format as per Annexure C (to be submitted with the first claim only).
- Affidavit in the prescribed format as per Annexure D (to be submitted with every claim).
- CA Certificate for the claim period in the prescribed format as per Annexure E.
- CA Certified Credit Ledger Balance from the Common Portal of GST for the applied quarter.
- CA Certified Cash Ledger from the Common Portal of GST for the applied quarter.
- GSTR-3B form duly signed and stamped by the concerned Commercial Tax Officer.
- Authority Letter duly certified with Board Resolution, Directors/Partners/Owner (authorized person should be any Director/Partner/at least an Employee of the company).
- Attendance/Salary Register for the Last Month of the Claim Period.
- Employment Statement for the Last Month of the Claim Period in the prescribed format.
- Details of Apprentice (if applicable).
- Copy of any Purchase Bill and any Sale Bill for the month of the Claim Period.
- Valid Insurance Policy for Fixed Assets.
- IEM Part-B / IL / LOP (to be submitted in the first claim only).
- Valid CCA obtained from GPCB (if applicable).
- Declaration regarding not having any other manufacturing units other than the incentivized unit for manufacturing the same product at any other location in the state.
- Annual Audit Report for the applied Claim Period (in case of the last quarter of the financial year).
Frequently Asked Questions
- What is the “Aatmanirbhar Gujarat Scheme for Assistance to Mega Industries”?
It is a government initiative aimed at supporting and boosting the manufacturing and mega-industry sectors in Gujarat through financial incentives such as SGST reimbursement. - When is the scheme operative?
The scheme is effective from October 5, 2022, to October 4, 2032. - What are the objectives of the scheme?
The scheme seeks to drive industrial growth, attract investments, create jobs, and enhance export performance, while supporting the overall economic development of Gujarat. - Who is eligible to benefit from the scheme?
Eligible beneficiaries include manufacturing units meeting the specified investment, employment, and GST registration criteria, and operating within designated thrust sectors. - What is the “Net SGST Reimbursement” component?
This component offers financial support by reimbursing the full net SGST paid by eligible units, subject to the maximum limit. - How long will the reimbursement continue?
The reimbursement is provided for a period of 20 years, starting from the commencement of commercial production. - What is the maximum reimbursement amount under the scheme?
The maximum reimbursement is capped at 0.9% of the eFCl value per annum. - Can a unit claim reimbursement for trading activities or services?
No, units involved in trading activities or services are excluded unless they maintain separate registration for manufacturing. - What happens if a unit violates the rules of the scheme?
Units misrepresenting their sales or not adhering to the prescribed conditions may face disqualification or other penalties as per the scheme guidelines. - How is the reimbursement amount determined for an eligible unit?
The reimbursement is calculated based on the net SGST paid, subject to the capped limit of 0.9% of the eFCl value per annum. - How frequently should claims be submitted?
Claims should be submitted as per the guidelines provided, typically on a quarterly or periodic basis as specified in the scheme details. - Can the reimbursement amount be modified?
Any modifications to the reimbursement amount would be in accordance with updates to the scheme guidelines. - Can a unit apply for the scheme for multiple industrial projects?
The scheme is intended for a specific industrial undertaking; however, units should consult the guidelines for details on multiple project eligibility.