New Process to Claim SGST Reimbursement Under Assam Industrial Schemes

On October 21, 2024, the Government of Assam launched a new set of guidelines for businesses looking to claim SGST reimbursement under the Assam Industrial Scheme, 2017 and 2021. This online process aims to simplify the application and reimbursement experience for taxpayers.

Step 1: Generate Your User ID and Password

To begin your journey towards claiming SGST reimbursement, the first step is to create your User ID and password. Here’s how:

1. Visit the Portal: Go to https://commercialtax.assam.gov.in.
2. Navigate to GST Reimbursement: Click on the “GST REIMBURSEMENT” tab and select the “Signup” option.

Step 2: Enter Your GSTIN

Next, you’ll need to enter your GSTIN (Goods and Services Tax Identification Number):

• Once you input your GSTIN, the system will automatically populate your legal name, trade name, email address, mobile number, and tax office jurisdiction. This makes the process quicker and reduces errors.

Step 3: Taxpayer Verification

The system will check if you are a migrated or new taxpayer:

• Migrated Taxpayers: If you are a migrated taxpayer, you will be prompted to enter your VAT registration number. The system will validate whether your GST and VAT registrations belong to the same taxpayer.

Step 4: Create Your User ID

Once your taxpayer status is verified:

• Desired User ID: Enter your chosen User ID. If it’s already in use, an error message will alert you.
• If your User ID is available, you can submit the signup form. A password will then be sent to your registered email and mobile number.

Step 5: First-Time Login

When you log in for the first time:

• Password Change: You will be required to change the initial password provided to you.
• Recovery Options: If you forget your username or password, the portal offers options to recover them:
  • Use “Forgot Username” to retrieve your username by entering your GSTIN.
  • Use “Forget Password” to receive a new password on your registered email and mobile number.

Step 6: Submit Your Application

Now that you are logged in:

• You will see either Annexure-1 or Annexure-8, depending on your eligibility.
• Upload the necessary scanned documents:
  • Eligibility Certificate
  • Certificate of Entitlement
  • Annexure-2 or Annexure-9 (as applicable).

Conclusion

The new online guidelines for claiming SGST reimbursement under the Assam Industrial Schemes are designed to make the process efficient and user-friendly.