Net SGST Reimbursement — Eligibility Criteria

To be eligible for the Net SGST Reimbursement, a startup must:

• Hold a valid DPIIT recognition certificate, confirming it meets the national definition of an innovative and scalable startup.
• Be registered and actively conducting commercial operations within the state of Haryana.
• Possess a valid Goods and Services Tax (GST) registration in Haryana.
• Demonstrate active payment of State Goods and Services Tax (SGST) on taxable supplies originating from Haryana.
• Be structured as a private limited company, limited liability partnership (LLP), or partnership firm.
• Be at the revenue or profitable stage, as the scheme is not intended for pre-revenue ventures.
• Maintain audited financial statements and file regular GST returns (GSTR-3B and GSTR-9) on time.

The reimbursement is calculated on 'Net SGST,' which equals SGST deposited minus any input tax credit utilized. Startups must provide a Chartered Accountant-certified computation of this amount when applying.

Net SGST Reimbursement is open to startups at the revenue and profitable stage. The programme is targeted at startups registered in Haryana. Applicants should be registered as private limited, llp and partnership. Applicants must hold DPIIT (Startup India) recognition.