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    <title>Guidelines for claiming of SGST reimbursement under Assam Industrial Scheme, 2017 and 2021 through portal https://commercialtax.assam.gov.in.</title>
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    <description>Online claim filing for SGST reimbursement under the Assam Industrial Scheme, 2017 and 2021 is enabled through the State tax portal, with a software module for eligible units to apply for entitlement certificates and monthly reimbursement claims. The process includes portal signup, document upload in PDF format, validation against GST records, acknowledgement generation, status tracking, and mandatory chartered accountant certification above the prescribed threshold. Administrative scrutiny is carried out by tax through a staged workflow of verification, recommendation, approval, rejection with reasons, committee reference, and sanction order generation.</description>
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