§1Who it is for

  • Existing units registered under GST in J&K on or before 31.03.2021

Useful if

Existing J&K manufacturers and service units with GST from before April 2021.

Do not spend time on it if

New units - they look to J&K IDS 2021 GSTLI instead (registration now closed).

§2Eligibility

  1. Existing units registered under GST in the UT of J&K on or before 31.03.2021.
  2. Activities on the negative list are excluded; the list is reviewed from time to time.

§3Benefits

  • 100% of net SGST reimbursed for 10 years from 01.04.2021.

§4Norms — pattern of assistance

  1. Negative list reviewed from time to time.
  2. Sanction ladder: GM DIC up to Rs 5 lakh; Divisional Committee Rs 5-50 lakh; UT Committee above Rs 50 lakh.

§5Documents

Not published

The guideline does not list the documents. Ask the portal or bank before you apply — we do not make up lists.

§6How to apply

  1. 1

    Apply on J&K Single Window (My Incentive).

§7Pros and cons

Merits

  • Full net SGST back for a decade for pre-2021 units (compendium).

Demerits

  • Not open to units that registered for GST after 31.03.2021; negative list can change.

→Related schemes

Need help with J&K SGST incentive?

Eligibility check, DPR and application file — ask us on WhatsApp.

WhatsApp usServices

Our interestHelp is our paid service. You can also apply for the scheme yourself.

Sources

  1. Compendium of Schemes for MSMEs - UT of J&K (Industries & Commerce Dept with SIDBI PMU, Nov 2022), hosted on J&K Single Window
  2. J&K Single Window - 'Jammu and Kashmir: Policies and Schemes' brochure (2022)

Checked on 18 October 2026. For information only — confirm with the department or bank. Spotted a mistake? Report it.