Reimbursement of central GST: eligible manufacturers receive 42% of central tax after input tax credit, claimed quarterly. State scheme reimburses eligible manufacturing units 42% of Central Tax paid after utilization of input tax credit, available only to units already receiving 58% under the central budgetary support scheme and manufacturing specified goods; claims are quarterly, subject to documentary requirements, inspections, Chartered Accountant certification for multi premise claims, exclusions for composition/unregistered suppliers and interstate/service supplies, and recovery with 15% interest for misdeclaration or overpayment.