Odisha SGST Reimbursement — 100% Refund for New Industrial Units — Eligibility Criteria

• New industrial units are what the scheme is built for; the incentive is framed around freshly established units.
• The unit has to fall within a sector the Government of Odisha classifies as a Thrust Sector or Priority Sector under the Industrial Policy Resolution 2022.
• The relief is worked out on net SGST — the tax left after tax credits on inputs are set off against output tax liability — so clean GST records are essential.
• The unit must be operating in Odisha, since the refund deals with the state's own component of GST.
• The eligibility conditions published for the scheme do not list DPIIT recognition or MSME registration as a precondition. If your registration status is relevant to your case, confirm the current position with the Industries Department before filing.

Odisha SGST Reimbursement — 100% Refund for New Industrial Units is open to startups at any stage. The programme is targeted at startups registered in Odisha. Applicants should be registered as private limited, llp and opc.