| Delhi NCR | Okhla Industrial Area, Bawana Industrial Area, Narela Industrial Area, Wazirpur Industrial Area, Mayapuri Industrial Area, Naraina Industrial Area, Udyog Nagar / Peeragarhi | Exporters, MSMEs, packaging units, traders and manufacturers in these areas may need review for export refund, excess cash ledger, invoice mismatch, ITC reconciliation and return mismatch issues. |
| Uttar Pradesh | Noida Industrial Area, Greater Noida Ecotech Park, NSEZ Noida, Sahibabad Industrial Area, Ghaziabad Industrial Area, Kanpur Leather Cluster, Agra Footwear Cluster, Moradabad Brassware Cluster, Aligarh Hardware Cluster | Exporters, footwear units, leather businesses, electronics units, handicraft exporters and hardware manufacturers may require support for LUT-related refund, export documentation, accumulated ITC and purchase invoice mismatch. |
| Haryana | IMT Manesar, IMT Faridabad, IMT Rohtak, Kundli Industrial Area, Rai Industrial Area, Sonipat Industrial Cluster, Panipat Industrial Cluster, Bahadurgarh Industrial Area | Auto component units, engineering businesses, textile-linked units, packaging businesses and manufacturers may face input-output tax rate mismatch, supplier invoice mismatch, accumulated ITC and refund delay issues. |
| Punjab | Ludhiana Focal Point, Jalandhar Sports Goods Cluster, Mohali Industrial Area, Dera Bassi Industrial Area, Mandi Gobindgarh, Rajpura Industrial Area | Sports goods units, engineering businesses, pharma units, hosiery businesses, exporters and industrial suppliers may need refund review for export refund, manufacturing ITC, invoice mismatch and GST return reconciliation. |
| Himachal Pradesh | Baddi Industrial Area, Barotiwala Industrial Area, Nalagarh Industrial Area, Paonta Sahib Industrial Area, Kala Amb Industrial Area, Parwanoo Industrial Area | Pharma manufacturers, packaging units, FMCG suppliers and industrial businesses may require review for accumulated ITC, inverted duty structure, RFD-01 category issues, document mismatch and deficiency memo response. |
| Uttarakhand | SIDCUL Haridwar, SIDCUL Rudrapur, Pantnagar Industrial Area, Sitarganj Industrial Area, Selaqui Industrial Area, Kashipur Industrial Area | SIDCUL units, pharma businesses, FMCG manufacturers, auto component units and packaging businesses may need support for accumulated ITC, cash ledger refund, GSTR-2B mismatch and document-heavy refund cases. |
| Rajasthan | RIICO Bhiwadi, Neemrana Industrial Area, Sitapura Industrial Area Jaipur, Alwar Industrial Area, Jodhpur Industrial Cluster | Manufacturers, engineering units, exporters, textile-linked businesses and industrial suppliers may require review for export refund, ITC accumulation, wrong tax payment, supplier mismatch and refund refiling. |
| Gujarat | GIDC Vatva, GIDC Naroda, Sanand Industrial Area, Ankleshwar GIDC, Vapi GIDC, Morbi Ceramic Cluster | Pharma, chemical, ceramic, engineering, packaging and export businesses may face raw material ITC accumulation, inverted duty review, export refund issues, invoice mismatch and deficiency memo cases. |
| Maharashtra | MIDC Chakan, MIDC Ranjangaon, Pimpri-Chinchwad Industrial Area, MIDC Waluj, Taloja MIDC, Tarapur MIDC | Auto component units, engineering businesses, pharma units, packaging businesses and manufacturing units may require support for manufacturing ITC review, excess cash ledger, GSTR-2B mismatch and refund filing issues. |
| Madhya Pradesh | Pithampur Industrial Area, Mandideep Industrial Area, Malanpur Industrial Area | Auto, pharma, engineering, packaging and industrial units may need review for accumulated ITC, supplier invoice mismatch, wrong tax payment, return mismatch and refund refiling support. |
| Karnataka | Peenya Industrial Area, Bommasandra Industrial Area, Electronic City Bengaluru, Doddaballapur Industrial Area | Electronics businesses, EV component units, engineering units, IT/ITES exporters and manufacturers may need support for ITC matching, export/service refund, input credit review and refund filing issues. |
| Tamil Nadu | Ambattur Industrial Estate, Sriperumbudur Industrial Area, Oragadam Industrial Corridor, Hosur SIPCOT, Tiruppur Textile Cluster | Auto component units, engineering businesses, manufacturing units and exporters may require review for accumulated ITC, export refund, invoice mismatch and inverted duty cases. Textile-related refund should be checked case-wise based on eligibility. |
| Telangana | Jeedimetla Industrial Area, Patancheru Industrial Area, Genome Valley Hyderabad, Cherlapally Industrial Area | Pharma, biotech, engineering, packaging and industrial suppliers may need refund review for accumulated ITC, export documentation, document mismatch and deficiency memo response. |
| Andhra Pradesh | Sri City Industrial Area, Atchutapuram Industrial Area, Vijayawada Auto Nagar | Auto, electronics, engineering, exporters and industrial units may require support for export refund, ITC accumulation, GST return mismatch, refund category review and documentation issues. |
| West Bengal | Kolkata Leather Complex / Bantala, Howrah Industrial Area, Durgapur Industrial Area, Haldia Industrial Area | Leather businesses, engineering units, industrial suppliers and exporters may need review for export refund, purchase invoice mismatch, cash ledger refund and ITC reconciliation. |
| Odisha | Mancheswar Industrial Estate, Kalinganagar Industrial Area | Engineering businesses, steel-linked units, industrial suppliers and manufacturers may require refund review for input credit accumulation, supplier mismatch, return reconciliation and filing support. |
| Jharkhand | Adityapur Industrial Area, Jamshedpur Industrial Cluster | Auto ancillary units, engineering businesses, steel-linked suppliers and manufacturers may need support for ITC review, supplier mismatch, wrong tax payment and refund filing. |
| Chhattisgarh | Urla Industrial Area Raipur, Siltara Industrial Area | Industrial suppliers, engineering units, manufacturing businesses and MSMEs may require review for excess cash ledger, accumulated ITC, wrong tax payment and refund documentation. |
| Bihar | Hajipur Industrial Area | MSMEs, traders, packaging businesses and manufacturers may need support for excess cash ledger refund, invoice mismatch, wrong tax payment and GST return review. |
| Assam / North East | Guwahati / Amingaon Industrial Area, Byrnihat Industrial Area | MSMEs, exporters, manufacturers and traders may require refund review for export refund, excess cash ledger, ITC reconciliation, document review and refund refiling support. |