TaxTMI 
TaxTMI 
Assam Industries (State Goods and Services Tax Reimbursement for Eligible Units) Scheme, 2021
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....red to as the 'SGST Reimbursement Scheme', for granting reimbursement of tax to eligible units, in the manner hereinafter appearing, namely :- 1. Short title and commencement. - (1) This Scheme may be called the Assam Industries (State Goods and Services Tax Reimbursement for Eligible Units) Scheme, 2021. (2) This Scheme shall be deemed to have come into force with effect from 1" September, 2019. (3) The Scheme shall apply to the units manufacturing goods in Assam which are considered eligible for tax incentive with reference to the Industrial and Investment Policy of Assam, 2019 (hereinafter to be referred as the "Industrial Policy, 2019") and it includes hotels/ resorts (3 Star and above), river cruise and generation of power through green technology. 2. Definitions .- (a) "eligible unit" means, a new unit which commences its commercial production/operation in the State of Assam on or after 1st September, 2019 but during the validity period of Industrial and Investment Policy of Assam, 2019 in terms of the eligibility criteria of the said Industrial Policy, 2019 and it includes hotels/ resorts (3 Star and above categor....
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....hedule annexed to this Scheme. 3. Scope of operation . (1) Notwithstanding anything contained in the Assam Industries (Tax Reimbursement for Eligible Units) Scheme, 2017, this SGST Reimbursement Scheme shall be applicable to the new units which commence their commercial production/operation during the period from the 1st day of September, 2019 upto the validity period of the Industrial Policy, 2019 in terms of the eligibility criteria of the said policy. (2) The SGST Reimbursement Scheme shall be limited to the fax which accrues in cash to the State Government under Assam Goods and Service Tax Act, 2017. (3) A unit shall have employment of minimum 80% people of Assam in the managerial cadre and 90% people of Assam in the non-managerial cadre. The employment certificate shall be obtained from the competent authority and at the same time the unit should follow the existing labour laws as regards to the employment and wages in the unit. 4. Limitation and conditions - Notwithstanding anything contained in this Scheme, units engaged in manufacture of following categories of goods shall not be eligible for tax reimbursement under this....
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....from the date of receipt of Acknowledgement of Industrial Entrepreneurs Memorandum (IEM), Udyog Adhar, etc., as the case may be. Such person shall also submit a quarterly statement of investment expenditure incurred for quarters ending June, September, December and March of each financial year till commencement of commercial production in the format annexed as Statement-B at ANNEXURE-2 of this Scheme. Such person shall also submit self-attested/ certified copies of these statements to the jurisdictional Joint Commissioner of State Tax/Deputy Commissioner of State Tax/ Assistant Commissioner of State Tax. 6. Procedure for grant of Eligibility Certificate. The procedure for applying Eligibility Certificate shall be as per Clause 15.0 of the Industrial Policy, 2019. Application shall be in the format annexed at ANNEXURE-3 and issuance of certificate shall be in the format annexed at ANNEXURE- 4. 7. Procedure for grant of Certificate of Entitlement .- (1) The application for the grant of Certificate of Entitlement by an eligible new unit, holding an Eligibility Certificate granted under this Scheme shall be submitted in the format annexed at....
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....imum of 150% of Fixed Capital Investment. 15 (Fifteen) years subject to maximum of 180% of Fixed Capital Investment. Medium and Large Enterprises 15 (Fifteen) years subject to maximum of 150% of Fixed Capital Investment 15 (Fifteen) years subject to maximum of 150% of Fixed Capital Investment Hotels/resorts 3 star and above category and river cruise 10 (Ten) years subject to maximum of 100% of Fixed Capital Investment The time limit of 15 (fifteen) years shall be calculated from the date of commencement of commercial production/operation and shall stand reduced upto the date when the unit reaches the monetary ceiling of exemption or upto the date of closure of the eligible unit, if the date of closure occurs prior to the expiry of the above mentioned period of 15 (fifteen) years. Further, for the hotels/resorts 3 Star and above category and river cruise, the time limit of 10 (ten) years shall be calculated from the date of commencement of commercial operation and shall stand reduced upto the date when the unit reaches the monetary ceiling of exemption or upto the date of closure of the eligible unit, if the date of closure occurs prior to the exp....
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....d the control of the unit: Provided also that a unit shall not be called upon to pay any sum under this clause without having been given reasonable opportunity of being heard (5) Investment in new and renewable source of energy. If a unit makes an additional investment of not less than five crore rupees for generation of power through green technology ie. renewable sources of energy like solar plant etc, which results in substantial reduction of use of fossil fuels and such renewable source of energy results in replacement of conventional source of energy by at least 40% of regular consumption, such unit may make an application to the Finance (Taxation) Department for consideration of the investment for tax reimbursement. The Finance (Taxation) Department, after such examination and enquiry as may be deemed necessary, if it is satisfied that such investment qualifies for tax incentives, it may, by an order, declare the unit eligible for tax reimbursement, subject to the condition that the quantum of monetary ceiling and time limit of tax reimbursement shall not exceed those available for a medium and large scale unit. (6) To avail the benefit of this SGST....
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....newable source of energy which results in replacement of conventional source of energy by at least 40% of regular consumption during such period shall be furnished by the unit which will be duly certified by APDCL in the format annexed at ANNEXURE-7. (7) Fixed Capital Investment means and includes investment in plant and machinery connected directly with generation of power through Green technology only and shall not include the cost of land and/or building on which such power plant is set up. (8) Units engaged in the manufacture of goods as described in para-4 of this Scheme shall not be eligible for the benefits granted to the units generating power through Green Technology (9) Exemption shall not be granted to a standalone unit generating power through green technology (10) The monetary ceiling and time limit for such unit shall be 100% of additional Fixed Capital Investment (FCI) commencing from the date of generation of power till the expiry of the period of eligibility of Eligibility Certificate (EC) issued to the industrial unit or for a period of 10 years whichever is later. (11) The Industries and Commerce Department shall grant....
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....oods. 13. Eligible unit - furnishing of one-time information .- An eligible new unit holding the Eligibility Certificate and the Certificate of Entitlement issued under this scheme or special notifications, as the case may be, while applying for tax reimbursement for the first time under this Scheme, shall furnish information in the format annexed at ANNEXURE-8 together with the following documents :- (a) the copy of Eligibility Certificate issued by the Department of Industries; (b) the copy of Certificate of Entitlement issued by the Tax Department; (c) An affidavit-cum-indemnity bond, in the format annexed at ANNEXURE-9. 14. Application for tax reimbursement .- (1) The eligible unit holding a Certificate of Entitlement shall file an application in the format annexed at ANNEXURE-10 for reimbursement of the State tax (SGST) paid in cash, other than the amount of fax paid by utilization of input tax credit, to the jurisdictional Deputy Commissioner of State tax or the Assistant Commissioner of State tax, as the case may be. The due date for filing such application shall be thirty days of the due date of payment of tax u....
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.... through a portal as may be specified in such order. (5) A unit which has not been issued the Eligibility Certificate and the Certificate of Entitlement, shall not be eligible to apply for tax reimbursement under this Scheme till issuance of such Certificates 15. Manner of reimbursement. - (1) The jurisdictional Deputy Commissioner of State fax or the Assistant Commissioner of State tax, as the case may be, shall scrutinize the entitlement to the claim of tax reimbursement and shall verify such claim with reference to return submitted by the unit, electronic cash ledger and challans of payment of State tax on GSTN common portal, monetary ceiling and whether the bank account details given in the application for tax reimbursement match with the bank details furnished by the unit on the GST portal. On being satisfied in all respect, the jurisdictional Deputy Commissioner of State tax or the Assistant Commissioner of State tax, as the case may be, shall, within 7 (seven) days of the receipt of the application for reimbursement of tax, send the records of the case along with his recommendations to the Zonal Joint Commissioner of State tax with his specific rec....
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....ssioner of State tax and a representative of the Commissioner of Industries, Assam, which shall be notified by the Finance (Taxation) Department. (4) Every quarter, the Tax Reimbursement Committee or State Level Tax Reimbursement Committee, as the case may be, shall examine the reimbursement proposals placed before it and on being satisfied shall make recommendations for sanctioning the reimbursements. (5) Based on the recommendations of the Tax Reimbursement Committee of State Level Tax Reimbursement Committee, the Principal Commissioner of State tax, within 15 (fifteen) days of such recommendations, shall pass an order sanctioning the tax reimbursement and shall issue refund advice in the format annexed at ANNEXURE-12 directly to the Cyber Treasury, Dispur with an intimation to the Office of the jurisdictional Deputy Commissioner of State tax or Assistant Commissioner of State tax and to the concerned eligible unit(s) and such refund advice may also be issued electronically to the Treasury. The Principal Commissioner of State tax may issue a single consolidated sanction order covering number of eligible units for a particular period. (6) The tax reimbur....
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....and correctness of the tax reimbursement claimed. (2) The Principal Commissioner of State tax may, after sanctioning the reimbursement, also. order for special audit by the Chartered Accountant for units selected based on the risk parameters identified by him in order to verify correctness of actual production, supply and valuation thereof, input tax credit claimed, State tax paid and tax reimbursement claimed 17. Budgetary provision and placing adequate fund at the disposal of Principal Commissioner of State tax .- Every year, the Finance Department shall keep a budgetary allocation of an amount which is equivalent to one hundred and fifteen percent of the amount of tax remitted /reimbursed during the previous financial year. Such budgetary allocation shall be placed at the disposal of the Principal Commissioner of State tax. In case such budgetary provision falls short, further amount shall be allocated through supplementary demand. 18. Repayment by claimant/ recovery and dispute resolution .- (1)The reimbursement of tax allowed is subject to the conditions specified under the SGST Reimbursement Scheme and in case of contravention of a....
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....ion of or non-compliance with any of the conditions laid down in the Scheme .- (1) Under this Scheme, the Eligibility Certificate as well as the Certificate of Entitlement is granted to a unit, which fulfils all eligibility conditions in terms of this Scheme to enable the unit to enjoy the benefit of tax exemption in terms of this Scheme. Violation of any condition of the eligibility or information on any of these conditions being found false at any time after issuance of the Eligibility Certificate or obtaining of such certificate by fraud or misrepresentation or suppression of facts or failure on the part of the holder of the Certificate of Entitlement to comply with any condition or to furnish any information required by the concerned Deputy Commissioner of State tax or Assistant Commissioner of State tax with regard to the implementation of this Scheme shall entail the termination of both the Eligibility Certificate and Certificate of Entitlement. (2) For violation of any condition of eligibility in reference to which the Eligibility Certificate has been granted to an unit as per the provisions of this Scheme or if it is found at any time after issuance of Eli....
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....cessary that Eligibility Certificate is terminated before Certificate of Entitlement is terminated. (4) If a unit to which a Certificate of Entitlement has been granted under the SGST Reimbursement Scheme closes down or reaches the monetary ceiling of exemption, the unit shall report in writing within fourteen days from the date of such eventuality to the jurisdictional Deputy Commissioner of State tax or Assistant Commissioner of State tax and the authority which had issued the eligibility Certificate to it. Simultaneously along with this report, it shall also surrender the original Eligibility Certificate to the authority which had issued the same and it shall also surrender the Certificate of Entitlement to the concerned Deputy Commissioner of State tax or Assistant Commissioner of State tax. For any lapse or violation on the part of the unit, it shall be liable for all penal actions under the provisions of the Assam Goods and Services Tax Act, 2017 (Act No. XVIII of 2017) and other laws in force. (5) Any unit which is found on investigation to over-state its production or supply or make any mis-declaration to claim reimbursement shall be made ineligible for th....
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....s washing plant. 9. Kitchen equipments excluding crockery, cutlery and utensils. 10. Exhaust system. 11. Water purification plant. 12. Sewage treatment plant. 13. Fire Fighting Equipment. 14. Electric pump and motors. 15. EPABX system . 16. House Keeping Equipment. 17. Insect and Pest Killing Equipment/Machine, 18. Health Club/Beauty Parlor / Barber Shop Equipment. 19. Explosive Detection Machine 20. Security Alarm System 21. C.C.T.V./Cable T.V. System with Accessories. 22. Plant and Equipment for Water Sewage and Garbage Management. 23. Any other plant and machinery that is critical and directly connected to hotel Industry. THE ASSAM INDUSTRIES (SGST REIMBURSEMENT FOR ELIGIBLE UNITS) SCHEME, 2021 ANNEXURE-I Statement-A [See Para 5 and 9(1)] 1. (a) Name of the person or firm: (b) Address with Telephone No. (if any): 2. (a) Constitution of the informant (please specify): Whether Proprietorship/ Partnership/ Private Limited Company/ Public Limited Company/ Co-operative Society/ others) : (b) If a company, date of registration under the Companies Act and address of its Registered Office: 3. Whet....
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....ompany/ Public Limited Company/ Co-operative Society). b. Name (s), permanent address(es) and present address(es) of the Proprietor/Partners/Directors of the Board of Directors/Secretary and President of the Co-operative Society/Trustee with the mention of their permanent Account Number (PAN), if any, given by the income tax authority c. Registration No. and Date under the Companies Act/or the concerned Act (The Act should be clearly stated) d. Address of Registered Office of the company. 3. Details of Registration of the Unit (a) Micro/SSI Registration I. Provisional Registration No .: II. Permanent Registration No .: (b) Large and Medium Number and date of Industrial License/Letter of Intent/Industrial Entrepreneurs Memorandum. 4. Registration No./License No. and Date, if any: a. Issued by the Municipal Authority: b. Issued by the Tourism Department c. Issued by the Inland Water Transport Department: d. under the Shops & Establishments Act: e. under the Food Safety and Standards Act: 5. Details of Bank Account (s) a. Bank Account no: b. Name of the Bank: c....
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....d : b. Site development: c. Building: (i) Office building (ii) Factory/Hotel building : d Plant and Machinery : e. Accessories : f Installation and electrification ; g. Other fixed assets : h. Preliminary & preoperative expenses : Total: : 10. Means of finance a. Equity Capital : b. Margin Money c. Share Capital from the Government : d. Any other sources : e. Borrowing : Total : 11. Financial Assistants received: a Name (s) of the financial institutions (s): b Amount Sanctioned: I. Term Loan i. Date of Sanction: ii. Amount Sanctioned: iii. Amount disbursed till date: iv Name of the Institution(s): II. Working capital i. Date of Sanction: ii. Amount sanctioned: iii. Amount disbursed till date: iv. Name of the Institution (s): 12. Power etc. a. Actual Power requirement: b. Date of sanction of power and quantum: c. Date of approval of Test report: d. Connected load and Date of connection: ....
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....ent. SI. No. Name of the tax incentives/ reimbursement applied for Period of applicability 1 2 3 1. 2. 3. 19 Declaration. I/We hereby solemnly declare that the information furnished in this application for the grant of Eligibility Certificate claiming the tax reimbursement under the Assam Industries (Tax Reimbursement for Eligible Units) Scheme, 2021 are correct and true to the best of my/our knowledge and belief. Signature of the applicant(s) Status in relation to the unit Scal Place: Date: Certified/attested photocopies of the documents to be submitted along with the Application for Eligibility Certificate 1. Constitution of the unit. a. In case of proprietorship, documents relating to address proof like aadhar card/voter card/driving license etc. b. In case of partnership unit, registered deed of partnership with general power of attorney. c. In case of private limited/public limited company: i. Registration certificate under the Companies Act: ii. Memorandum and Articles of Associations: iii. List of board of Directors: d In case of co-oper....
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....12. First bill(s) money receipt(s) on the purchase of raw material(s). 13. Challan against the first sale of finished product(s). 14. Source of own finance/equity with supporting documents. 15. Agreement with National Research and Development Corporation for providing technical know-how etc. 16. No objection certificate from the local bodies/authority and trade licences, if any. 17. NoC from the Pollution Control Board of Assam. 18. Copy of registration certificate under the Assam Goods and Services Tax Act, 2017. 19. Upto date tax clearance certificate from the Proper Officer. 20 Latest income tax clearance certificate in the name of the unit. 21. Eligibility certificate(s) issued, if any, to the unit before the present application with the name(s) of the scheme(s) 22 Any other documents sought for by the authority concerned. Certificate from the Registered Chartered Accountant I/We hereby certify that M/s.................................................... (name of the unit) has made the following capital investment in their unit prior to going into commercial production on....................................... SI. No. Item of fixed asse....
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....GSTIN ....................................... is granted Eligibility Certificate for claiming tax reimbursement under the Assam Industries (SGST Reimbursement for Eligible Units) Scheme, 2021 Particulars of the Unit. 1. a. Name of the Unit/hotels etc. : b. Office address with telephone No. : c. Factory/Hotel address with telephone No. : d. GSTIN. : 2. a. Constitution of the Unit. : b. Name and address of the proprietor/partners/Board of Directors/Secretary and President of the Co-operative Society/Trustee. c. Permanent Account No. (PAN) issued if any by the Income Tax Authority in respect of the Unit. 3. Date of commencement of commercial production/operation. 4. Star category of the Hotel /Resort Certificate No. & Date issued by Competent Authority: 5. Eligible Fixed Capital Investment. a. Land b. Building connected directly with manufacturing process/hotel premises. c. Plant and machinery. Total : 6. Name of the finished products (in case of manufacturing unit) Item(s) Annual installed capacity (i) (ii) 7. Name o....
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....ription of goods required for use as raw materials in the manufacture of the finished products mentioned above: g. The Unit is in Micro/SSI/Medium/Large Sector (mention the one applicable): h. Date of commencement of production/operation of the Unit : i. Eligibility Certificate No. and date: 3. The following person(s) is/are the proprietor/partners/Directors of the Board of Director/Secretary and President of the Co-operative Society/Trustee and their respective Permanent Account No(s). (PAN), given by the concerned Income Tax Authority. SI. No. Name Permanent address Present address Age Father's name PAN 1 2 3 4 5 6 7 4. An attested photocopy of the Eligibility Certificate granted to my/our Unit as stated above (mention the authority, who has granted the Eligibility Certificate) is enclosed herewith. 5. Declaration: I/We hereby solemnly declare that the information furnished in this application for the grant of Certificate of Entitlement for claiming reimbursement of State tax are correct and true to the best of my/our knowledge and belief. Seal: Date : Place : Signature of the a....
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....sp; THE ASSAM INDUSTRIES (SGST REIMBURSEMENT FOR ELIGIBLE UNITS) SCHEME, 2021 ANNEXURE 7 [See para- 9(6)] Certificate of Power Consumption Part-A (For Industries and Commerce Department) 1. Name of the Industrial Unit: 2. GSTIN: 3. Address: 4. Date of commissioning of the power plant: 5. Annual installed capacity; 6. Capacity utilisation: SI.No. Months & year Installed capacity Capacity utilized % of capacity utilisation 1 2 3 4 5 6 7 8 9 10 11 12 13 Total Office seal- Date- Place- Name- Signature- Designation- Part-B (For APDCL) Sl.No. Months & Year Total Energy consumed Energy consumed through Grid Energy consumed through Green Technology ....
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....ing the reimbursement of tax are correct and true to the best of my/our knowledge and belief. Date:____________ Signatures of the proprietor/partner/director/ authorised signatory Place: :____________ Name:____________ Status:____________ THE ASSAM INDUSTRIES (SGST REIMBURSEMENT FOR ELIGIBLE UNITS) SCHEME, 2021 ANNEXURE 9 Affidavit - Cum - Indemnity Bond [See para 13(c)] I / We Shri :_______________ S/o :______________(add names) in my/our capacity of :____________ (designation) of :____________ (Company/Unit Name) (hereinafter called the Indemnifier), hereby solemnly affirm and declare for and on behalf of :____________ (company/unit name) that our unit is eligible for tax reimbursement under the Assam Industries (SGST Reimbursement For Eligible Units) Scheme, 2021 and supplying goods/services on payment of GST under the Assam Goods and Services Tax Act, 2017 and our claim will not include any other activity being carried out under the same GSTIN and I/we will not claim any tax reimbursement in respect of goods not covered by the Eligibility Certificate issued under the relevant earlier Schemes/ notifications. I /We further affirm and ....
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....med : SGST output trocpayable Rs. IGST inpur toceredit utilized Rs. SGST input tax credit utilized Rs. SGST payable Rs. SGST paid Rs. Ineligible claim Rs. Tax Reimbursement claimed Rs. 13. Bank details (as furnished to the GST portal) Bank Account No. : Name of the Bank : Bank account type : Name of the account holder : Address of the bank branch : IFSC Code : MICR : 14. Total amount of tax incentive available as per EC: 15. Cumulative tax incentive/reimbursement already availed upto the end of the previous month before filing this claim for reimbursement : 16. Balance amount for which reimbursement is available at the beginning of the tax period for which the reimbursement claim has been filed : VERIFICATION I/We hereby declare that the particulars given herein are correct and true to the best of my/our knowledge and belief and I'we hereby apply for tax reimbursement under the Assam Industries (SGST Reimbursement for Eligible Units) Scheme, 2021 after complying with the....
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....s.) SGST reimbursement claimed (in Rs.) Remarks IGST (in Rs.) SGST (in Rs.) Total (in Rs.) H I J K (I+J) L (H-K) M N (L-M) O &nb....