Haryana SGST Refund Subsidy Scheme
Manufacturing MSEs in Haryana can claim reimbursement of Net SGST on intra-state sales of eligible products under clause 4.1.3 of the Haryana Progressive MSME & Export Promotion Policy 2026. The rate depends on both the area category and the share of B2C sales. Where at least 50% of annual intra-state sales are B2C sales in Haryana: 30% of Net SGST in Core Areas, 50% in Intermediate, 60% in Sub-Prime and 70% in Prime/Focus Areas. Where B2C sales are below 50%: 20%, 40%, 50% and 60% respectively. In every case the benefit runs for seven years. Net SGST means SGST paid through the cash ledger after first utilising all eligible input tax credit, including IGST credit; B2C sales are supplies to unregistered persons as reported in GSTR-1. The B2B/B2C proportion is certified annually by the Department of Excise and Taxation, and the incentive is computed annually on actual sales. It cannot be combined with any similar scheme or other State Government policy for the same component.
Key Benefits
- Where at least 50% of annual intra-state sales are B2C: 30% of Net SGST in Core Areas, 50% in Intermediate, 60% in Sub-Prime and 70% in Prime/Focus Areas.
- Where B2C sales are below 50%: 20%, 40%, 50% and 60% respectively.
- Runs for seven years, computed annually on actual sales.
Who Can Apply
- Manufacturing micro and small enterprises in Haryana, on intra-state sales of eligible products.
- Net SGST is SGST paid through the cash ledger after using all eligible input tax credit, including IGST credit.
Eligible Business Types
MSME Category Applicability
Eligible Industries
How to Apply
- Register the enterprise on Udyam and keep the GSTIN active.
- File the claim online on the Invest Haryana (HEPC) portal under this scheme, with the supporting records for the expenditure claimed.
- The policy required operational guidelines within three months of notification (by 29 October 2026). Check the portal for the claim form and cut-off dates; the policy says applicants are not barred from claiming meanwhile.
Apply at: Invest Haryana (HEPC) portal
Required Documents
- Udyam Registration
- GSTIN
- GSTR-1 and GSTR-3B returns
- Electronic cash and credit ledger statements
- DETC certificate of B2B/B2C sales proportion
- CA Certificate
Stacking Compatibility
This scheme can be combined with the following for higher total benefits:
Common Rejection Reasons
- Unit is a Medium enterprise (scheme is for Micro and Small only)
- SGST paid through the cash ledger before exhausting available input tax credit
- Inter-state sales included in the claim
- B2B/B2C proportion not certified by DETC
- Similar SGST incentive also claimed under another scheme or State policy
Subsidy Setu's DPR preparation process addresses all common rejection points before filing.