UP Net SGST Reimbursement Scheme — 100% SGST Refund for 6-16 Years

The Net SGST Reimbursement Scheme is a tax-linked subsidy run by the Government of Uttar Pradesh. It sits within Option 2 of the Investment Promotion Subsidy, a component of the Uttar Pradesh Industrial Investment & Employment Promotion Policy 2022 — the framework the state uses to draw in fresh industry, expand manufacturing and service capacity, and create employment.

Under the scheme, an eligible industrial undertaking is refunded the entire net State Goods and Services Tax (SGST) it has paid into the state's account. This is not a single payout. The benefit continues for 6 to 16 years, with the length depending on the project category and the region in which the unit is set up.

Support is non-dilutive — the state does not take a stake in the business. Money comes back as a reimbursement against tax already deposited. Limits apply at two levels: an annual ceiling and an overall ceiling, each calculated as a share of Eligible Capital Investment (ECI), so the total benefit is proportionate to the scale of the project.

For a large unit, the effect is a materially lower cost of operating in Uttar Pradesh over the long run, which the policy intends to be ploughed back into expansion, technology upgrades and hiring. Applications run on a rolling basis, and the designated application channel is the state's Nivesh Mitra portal at https://niveshmitra.up.gov.in/. Full conditions are set out in Section 12.3.2 of the policy.

• 100% reimbursement of net SGST paid into Uttar Pradesh's account
• Reimbursement continues for 6 to 16 years, depending on project category and region
• Open to Large, Mega, Super Mega and Ultra-Mega industrial projects
• Annual ceiling of 5-20% and overall ceiling of 80-300% of Eligible Capital Investment
• Expansion and diversification units assessed on incremental investment and turnover
• Rolling applications with no fixed deadline; filed via the Nivesh Mitra portal

Eligibility here turns on project size and category rather than on sector, funding stage or founder profile. The scheme is built for industrial undertakings operating in Uttar Pradesh, and specifically addresses those classified as Large, Mega, Super Mega and Ultra-Mega projects under the Uttar Pradesh Industrial Investment & Employment Promotion Policy 2022.

• Large, Mega, Super Mega and Ultra-Mega projects — the four categories the scheme is designed for.
• Expansion and diversification projects — covered as well, but for these the test is the incremental investment made and the incremental turnover generated.
• SGST payers in Uttar Pradesh — because the reimbursement is calculated on SGST actually deposited into the state's account, only units paying SGST in the state have a claim to make.

There is no competitive shortlisting bar to clear. Qualifying is a question of meeting the defined investment thresholds and the project category definitions in the policy. Applicants should read Section 12.3.2 of the Uttar Pradesh Industrial Investment & Employment Promotion Policy 2022 before filing, since it carries the detailed conditions.

UP Net SGST Reimbursement Scheme — 100% SGST Refund for 6-16 Years is open to startups at any stage. It is open to startups registered anywhere in India.

UP Net SGST Reimbursement Scheme — 100% SGST Refund for 6-16 Years accepts applications on a rolling basis — there is no fixed cut-off date, so eligible startups can apply at any time. Because rolling programmes can pause without notice, confirm the window is still open on the official site before you start.

The headline benefit is a full refund of the tax: 100% of the net SGST an eligible undertaking deposits into the state's account is reimbursed.

• Reimbursement period: 6 to 16 years, varying by project category and region.
• Annual ceiling: 5% to 20% of Eligible Capital Investment (ECI).
• Overall ceiling: 80% to 300% of ECI.

Exactly where a project lands within those ranges depends on its category and on how its region is classified. Disbursement follows Table 4 of the Uttar Pradesh Industrial Investment & Employment Promotion Policy 2022, and every release stays within the applicable annual and overall ceilings.

Alongside the cash, the scheme carries regulatory support as part of the wider policy package. The practical result for a large industrial unit is a lower effective tax burden in the state, which the policy expects to translate into further expansion, technology upgrades and job creation.

UP Net SGST Reimbursement Scheme — 100% SGST Refund for 6-16 Years is offered by Government of Uttar Pradesh, a government body. As a government-backed subsidy, it is publicly funded and open to eligible startups across India. You can verify current details and timelines on the provider's official website before applying.

There is no competitive selection here — no ranking of applicants and no winner-takes-all shortlist. An application is measured against the eligibility criteria laid down in the Uttar Pradesh Industrial Investment & Employment Promotion Policy 2022.

• Application submission: the undertaking files with the designated nodal agency of the Government of Uttar Pradesh, submitting project, investment and tax documentation.
• Departmental review: the relevant state department or committee examines the application, checking investment thresholds, the project category claimed and the SGST payment records.
• Compliance verification: the papers are checked for completeness and conformity with the policy provisions.
• Approval: once eligibility is confirmed and documentation is found to be in order, the reimbursement is sanctioned on the policy's terms.
• Disbursement: approved amounts are released as per Table 4 of the policy, subject to the annual and overall ceilings.

Before you apply to UP Net SGST Reimbursement Scheme — 100% SGST Refund for 6-16 Years, keep the following documents ready:

• A pitch deck or short business plan describing the problem, product and traction
• Company registration documents and PAN
• Founder identification (PAN / Aadhaar) and brief profiles
• Recent financial statements or projections
• Product details — a demo, prototype or working link if available

Exact requirements are confirmed on the official application portal — treat this as a preparation checklist.