What you get
- 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.
Who can apply
Required Paperwork
- Aadhaar Card
- PAN Card
- Income Certificate
- Residence Proof (Domicile)
Common 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.