| GSTIN | 03AAXCN1234F1Z5 | GST registration · REG-03AAXCN1234F1Z5 |
| Unit / location | Mohali Industrial Area Phase-X | Udyam + factory licence · UD-PB-11-0044 |
| Scheme code | PB-IBDP-2026 | Rulepack v3 · 2026-08-14 |
| Claim period | FY 2025-26 (Apr–Mar) | GSTR-3B ×12 · 3B-FY26-12MO |
| Eligible fixed capital investment | ₹2,14,00,00,000 | Fixed asset register · FA-2026-Q2 |
| Net SGST paid through cash ledger | ₹9,84,50,000 | GST cash ledger · CL-FY26 |
| Rate applied | 100% | Rulepack clause 4.1 |
| Cap check (% of FCI) | Not breached | Rulepack clause 6.2 |
| Entitlement claimed | ₹12,84,05,000 | Computation graph · CG-FY26-241 |
| Previously claimed | ₹9,61,00,000 | Sanction letters FY23–FY25 |
| Employment on roll / EPF covered | 512 / 486 | EPFO ECR · ECR-FY26-486 |
| State-domicile employees | 341 | Domicile register · DOM-341/512 |
| IRNs referenced | 2,418 | IRP via GSP · IRN-SET-2418 |
| No-double-benefit declaration | Attached (A-7) | Evidence graph · MUTEX-4 |