Gujarat rolls out new GCC rules with single portal for incentives, two-year investment window

October 3, 2026

Gandhinagar: The Gujarat government has introduced new operational guidelines for its Global Capability Centre (GCC) Policy 2025-30, moving the process of applying for, verifying and receiving incentives to a single digital platform.

The state government has issued Operational Guidelines 1.0, outlining the procedure for recognition of GCCs, establishment of new centres, expansion of existing facilities and claiming incentives.

Single portal for GCC incentive applications

Under the new guidelines, the Integrated Incentive Management Portal, developed by the Directorate of ICT and e-Governance, will be used for incentive applications, claim processing and payments.

Applications for skill development courses can also be submitted through the portal, which will provide information related to the GCC policy.

The guidelines introduce a “Month of Eligibility” to determine when incentive calculations will begin. The latest of three dates — commencement of commercial operations, in-principle approval or the date on which the eligible employee count is achieved — will be treated as the initial month of eligibility.

Two-year window for eligible investment

For recognition of a GCC, companies will have to submit documents establishing their relationship with the parent or group company. These include a board resolution, service level agreement (SLA), ownership structure, detailed project report (DPR) and GST certificate. Investment details certified by a chartered accountant will also be required wherever applicable.

For a new GCC, eligible GFCI investment made within two years of commencement of commercial operations can be covered. For expansion of an existing GCC, relevant investment made within two years of the expansion application can be considered.

Eligible capital expenditure can include construction or purchase of buildings, computers, software, networking hardware and other fixed assets. Land costs are excluded.

Furniture, fixtures, renovation, civil work, interior design, electrical fixtures, HVAC equipment and other plant and machinery required for a GCC may also qualify, subject to supporting documents.

Guidelines set claim deadlines

The guidelines also specify timelines for submitting incentive claims. CAPEX claims must be filed financial year-wise within one year after completion of the eligible period.

The first OPEX claim has to cover the two quarters following the month of eligibility, while subsequent claims have to be filed before completion of each succeeding quarter.

Annual claims for special incentives and quality certification must be submitted before the end of the subsequent financial year. Delayed claims will be subject to pro-rata calculation based on the number of days of delay.

The verification process will be document-based and may require incorporation and GST documents, board resolutions, SLAs, certified DPRs, employee details, service invoices, investment invoices and CA-certified claim documents.

Authorities may seek additional documents or clarifications during scrutiny, which applicants will have to provide within the prescribed timeframe.

The guidelines are aimed at providing a defined process for setting up and expanding GCCs and disbursing incentives under Gujarat’s 2025-30 GCC Policy.