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

The "Aatmanirbhar Gujarat Scheme for assistance to MSMEs" aims to empower the state's dynamic MSME sector, which significantly contributes to employment, GDP, and exports.

Authority

State/ UT

Region

Gujarat

Status

Verified 2026

Updated

March 2026

What you get

Category of Taluka Quantum of Incentive Category 1100% of net SGST for 10 years upto 7.5% of eFCl p.a. Category 2 90% of net SGST for 10 years upto 6.5% of eFCl p.a. Category 3 & Municipal Corporation Areas80% of net SGST for 10 years upto 5% of eFCI p.a. | Note: The period of 10 years shall be from the date of commencement of commercial production.

Who can apply

The firm must be a Micro/Small/Medium enterprise.; The enterprise must have obtained acknowledgment or registration from the Ministry of MSME or the Department for Promotion of Industry and Internal Trade (DPIIT), as applicable.; New manufacturing enterprises or existing ones undertaking expansion or diversification are eligible.; The enterprise must commence commercial production during the scheme's operative period.; The subsidy is based on the lower of the Gross Fixed Capital Investment (GFCI) or the cost appraised by a bank or financial institution.; Enterprises must obtain separate GST registration for manufacturing eligible products.; Separate books of accounts are required for each manufacturing unit, certified by a Chartered Accountant.; Incentives are only for goods manufactured in the eligible enterprise's premises, not for resold goods.; Compliance with all reporting and reimbursement requirements is mandatory.

Required Paperwork

  • Aadhaar Card
  • PAN Card
  • Income Certificate
  • Residence Proof (Domicile)

Common Questions

What is the "Aatmanirbhar Gujarat Scheme for Assistance to MSMEs"?

The "Aatmanirbhar Gujarat Scheme for Assistance to MSMEs" is a state initiative designed to support and strengthen the MSME 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, 2027, covering a period of five years.

What are the objectives of the scheme?

The scheme aims to boost MSME growth, enhance the industrial ecosystem, encourage investments, and contribute to Gujarat's and India's self-reliance vision.

What are some initiatives included in the scheme?

The scheme includes the establishment of new industrial estates, sector-specific parks, and infrastructure projects, along with amendments to the Gujarat Industrial Policy 2020 to further support MSME growth.

Who is eligible to benefit from the scheme?

MSMEs established and operating within Gujarat are eligible to benefit from the scheme, as per the criteria defined in the policy framework.

Is a separate GST registration mandatory for enterprises?

Yes, enterprises must obtain a separate GST registration for manufacturing eligible products.

Can enterprises engaged in trading or services apply for the scheme?

Enterprises carrying out trading or service activities must maintain separate GST registration and accounts for manufacturing to qualify.

Are incentives available for resold goods?

No, incentives are only available for goods manufactured within the premises of the eligible enterprise.

What happens if inter-State sales are misreported as intra-State sales?

Enterprises misreporting sales for higher incentives will have their eligibility certificate canceled and must repay incentives with 18% interest.

Can enterprises with multiple units apply under the scheme?

Yes, but they must maintain separate books of accounts for each unit applying under the scheme.

How are reimbursements processed?

Reimbursements are made on a quarterly basis by the Disbursing Authority.

Who certifies the enterprise's accounts?

A Chartered Accountant must certify the accounts of the eligible enterprise.

What is the penalty for non-compliance?

Non-compliance, such as misreporting sales, leads to cancellation of eligibility and repayment of incentives with interest.

What products are eligible for incentives?

Only goods manufactured within the premises of the eligible enterprise qualify for incentives.

Can an enterprise apply for incentives if it does not submit certified claims?

No, failure to submit certified claims makes the enterprise ineligible for reimbursement.