SGST Refund Subsidy

Eligibility & Applicability

• Units with the applicable eligibility certificate and admissible products, sales and claim period.
• This is SGST-linked Industrial Promotion Subsidy support, not a general GST refund.

Application / Transaction Process

1. 1Identify the operative scheme, project dates, location classification and applicable eligibility conditions.
2. 2Prepare project and cost evidence and assess any prior-application or expenditure deadlines.
3. 3Prepare the scheme-specific SGST-linked claim and reconcile eligible sales and tax evidence.
4. 4Respond to scrutiny/inspection where applicable, retain the eligibility/sanction decision and submit separately admissible claims with continuing compliance evidence.

Documents & Information to Prepare

Indicative checklist; include conditional items only where applicable. The authority or transaction adviser confirms the final requirements.

• Entity constitution, authorisation, PAN, GST and Udyam where applicable.
• Exact project location, new/expansion/diversification status and project report.
• Land/lease records, investment and commissioning chronology, machinery invoices and payment evidence.
• Financing records, statutory approvals, existing eligibility certificates and previous incentive declarations.
• GST returns, tax-payment challans, sales reconciliation, auditor certificates and prior-claim history.