Eligible SGST replacement for VAT incentives requires certification and verification to determine interest free loan entitlement. Certification protocol replaces VAT based interest free loans and VAT/CST reimbursements with the SGST component for periods after GST implementation. Eligible Gross SGST is drawn from outward supplies in Form GSTR 3B but excludes turnover whose SGST becomes ITC for buyers who make interstate supplies or exports, inter unit duplicate transactions, and unprocessed traded goods. Net SGST equals SGST paid in cash plus net SGST settlement (IGST credit used for SGST minus SGST credit used for IGST) as reflected in GSTR 3B. Local officers must verify returns, obtain buyer declarations, quantify eligible amounts and recommend certification to the Commissioner; over claims will be adjusted.