Your claim window
Five-year periods
Check the exact period and claim deadlines in your registration letter and the operational guidelines. Claims filed late are often returned as time-barred and need a representation for condonation of delay.
The seven incentives
| Incentive | What you get |
|---|---|
| Central Capital Investment Incentive for Access to Credit (CCIIAC) | 30% of investment in plant and machinery, up to ₹5 crore per unit |
| Central Interest Incentive (CII) | 3% on working capital loans from eligible banks for the first 5 years of commercial production |
| Central Comprehensive Insurance Incentive (CCII) | 100% of the insurance premium on buildings and plant and machinery for 5 years |
| GST reimbursement | Central government share of CGST and IGST paid in cash on finished goods, for 5 years. Tax paid through input tax credit does not count. |
| Income tax reimbursement | Centre's share of income tax for the first 5 years, including the year of commencement |
| Transport Incentive (TI) | 20% of the cost of moving finished goods by rail or inland waterways, and 33% of air freight on perishables, as per the guidelines |
| Employment Incentive (EI) | 3.67% of the employer's EPF contribution, in addition to the 8.33% EPS contribution borne under PMRPY |
All incentives together are capped at ₹200 crore per unit. The scheme covered new manufacturing and service units in Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim and Tripura, other than those on its negative list, and was open from 1 April 2017 to 31 March 2022.
Documents for a GST reimbursement claim
- NEIDS registration certificate and the date of commercial production
- GSTR-1 and GSTR-3B for the quarter, with the electronic cash ledger
- Challans for tax paid in cash, and a working of the central share of CGST and IGST
- Statement of finished goods sold, matched to the returns
- Chartered accountant's certificate where the guidelines require one, and the unit's bank details
Documents for an income tax reimbursement claim
- Income tax return and computation for the year, with the tax audit report
- Challans for tax paid, and a working of the centre's share
- Audited accounts showing the unit's income separately if you run other businesses
When claims get stuck
The common problems we see: quarterly claims not filed because the portal was not working, claims returned by the District Industries and Commerce Centre as time-barred, and mismatches between the cash ledger and the claimed amount.
We prepare claims, CA certificates and representations to the General Manager, DICC, for acceptance of delayed claims, and follow them through to the state nodal office.
Set up after March 2022?
New units are not covered by NEIDS. Ask us whether the newer central scheme for the North East, UNNATI 2024, or the Assam state industrial policy applies to your unit.
Talk to us about your claimCommon questions
Is NEIDS 2017 still open for new units?
No. The scheme ran from 1 April 2017 to 31 March 2022. Units registered under it can still claim reimbursements for their eligible period.
Is the GST reimbursement on the full GST I pay?
No. Only the central government's share of CGST and IGST paid in cash on finished goods is reimbursed. GST paid using input tax credit and the state's share are not covered.
Is the reimbursement taxable?
The tax treatment of these reimbursements depends on the component and has been litigated. We look at it case by case when preparing your return.
Our claim was rejected as late. Can anything be done?
Often yes. A representation explaining the reasons for delay, such as portal failures, with supporting evidence, can be made to the DICC and the state nodal officer for condonation.