IEM Part A, Part B & Amendments 2026: NSWS Filing Guide
Last reviewed: 25 August 2026. This guide reflects DPIIT's current National Single Window System (NSWS) process.
Answer first: Industrial Entrepreneur Memorandum (IEM) services are no longer filed on DPIIT's old G2B portal. Since October 2025, new IEM Part-A, Part-B and Part-A amendment filings are made through NSWS. DPIIT's 2025-26 Annual Report says the NSWS module has simplified the process, uses government-database auto-population and allows industry to auto-generate acknowledgements without DPIIT approval intervention.
| Question | Current position |
|---|---|
| Where do I file? | NSWS, under Central Approvals |
| Who meets the revised IEM size criterion? | Enterprise exceeding ₹125 crore investment in plant & machinery/equipment and/or ₹500 crore annual turnover, subject to the applicable IEM framework |
| When did revised size criteria apply? | 1 April 2025 |
| What is Part-A? | Declaration of proposed investment, capacity, employment and project details |
| What is Part-B? | Declaration after commencement of commercial production, reporting actual data |
| Is IEM an industrial licence? | No. DPIIT describes IEM as an acknowledgement/declaratory memorandum, not an approval or licence |
Major change: G2B portal to NSWS
DPIIT completed migration of IEM services from the G2B portal to the National Single Window System in 2025. All new Part-A, Part-B and amendment applications must therefore use NSWS. Existing G2B users must create fresh NSWS credentials; old G2B login credentials do not carry over.
This is important because older guides may still direct applicants to services.dpiit.gov.in for filing. That portal now displays the migration notice rather than being the current filing route.
| Earlier position | Current 2026 position |
|---|---|
| G2B portal filing | NSWS filing |
| Old G2B user credentials | Fresh NSWS registration/profile required |
| ₹50 crore investment / ₹250 crore turnover criterion in older material | Revised criterion from 1 April 2025: investment exceeding ₹125 crore and/or turnover exceeding ₹500 crore |
| Departmental processing workflow | DPIIT Annual Report 2025-26 describes auto-generation/self-declaration on NSWS without departmental approval intervention |
Legal and policy framework
IEM belongs to India's post-1991 industrial liberalisation framework under the Industries (Development and Regulation) Act, 1951. It records industrial investment information for the relevant delicensed/non-MSME category. It should not be represented as a substitute for every approval that a project may separately require.
DPIIT revised the eligibility criterion in line with the revised MSME classification effective 1 April 2025. Its official 3 April 2025 release states investment in plant and machinery/equipment exceeding ₹125 crore and/or annual turnover exceeding ₹500 crore.
Part-A: investment intention
Part-A is the proposed-project stage. On NSWS, select the Industrial Entrepreneur Memorandum service under Central Approvals. DPIIT's migration instructions identify project information such as sector, NIC code, item description, proposed production capacity, investment, employment and annual turnover. GST information is also used in the workflow to fetch manufacturing-unit location details.
- Create/register the entity profile on NSWS.
- Complete core entity details such as legal name, entity type, CIN/PAN and authorised-signatory information, as applicable.
- Find Industrial Entrepreneur Memorandum under Central Approvals.
- Enter project, sector, NIC, product/item, capacity, investment, employment and turnover data carefully.
- Complete GST/location information and other fields requested by the live form.
- Upload only the documents required by the current NSWS workflow.
- Pay the prescribed fee shown by the portal and submit.
- Download and preserve the electronic acknowledgement from the dashboard.
Practical control: Treat the live NSWS form and current DPIIT/NSWS user manual as final for field-level and document requirements. Do not rely on an old static document list if the portal has changed.
Part-B: after commercial production starts
Part-B is not a second investment-intention form. It reports the actual position after commercial production begins. DPIIT's migration release specifically identifies the actual production commencement date and actual production capacity among Part-B details. The 2025-26 Annual Report also describes Part-B as the declaration of actual investment, employment and commencement information.
| Part-A | Part-B |
|---|---|
| Proposed/intended project data | Actual data after commercial production |
| Investment intention | Actual investment |
| Proposed employment | Actual employment |
| Proposed capacity | Actual production capacity |
Part-A amendments
Where a permitted Part-A detail changes, use the IEM Part-A Amendment Application under Central Approvals on NSWS. DPIIT confirms that amendments are also filed through NSWS with applicable fees. Before filing, reconcile the requested amendment with the existing acknowledgement, corporate records, GST registration and project records so the amendment does not create inconsistent government data.
Accounting, ERP and audit documentation
IEM is mainly an industrial-information compliance rather than an accounting entry, but finance and secretarial teams should retain a clean audit trail. Keep the acknowledgement number, filing date, unit/location, NIC and product descriptions, approved/declared capacity, investment data, commencement date, amendment history and supporting capex records in one compliance folder.
| Control | Why it matters |
|---|---|
| Capex reconciliation | Supports investment figures declared in IEM |
| Fixed-asset register | Helps validate plant/machinery data |
| GST location check | Reduces mismatch in manufacturing-unit address |
| Production commencement evidence | Supports Part-B date |
| Board/project approvals | Supports major project and amendment decisions |
| Version-controlled acknowledgement folder | Preserves Part-A, Part-B and amendment trail |
Worked examples
Example 1 — investment above threshold
A manufacturing enterprise proposes plant and machinery investment of ₹140 crore. The investment exceeds ₹125 crore. The enterprise should assess IEM applicability under the current DPIIT framework and, if applicable, file through NSWS rather than the old G2B portal.
Example 2 — turnover above threshold
An enterprise has plant/equipment investment of ₹100 crore but annual turnover of ₹560 crore. Because the DPIIT criterion uses investment exceeding ₹125 crore and/or turnover exceeding ₹500 crore, the turnover limb is met. Other applicability conditions must still be checked.
Example 3 — commercial production starts
A company filed Part-A for a new unit and later starts commercial production. It should move to Part-B reporting and declare actual commencement, capacity, investment and employment data rather than filing another Part-A for the same event.
Example 4 — project details change
If a permissible Part-A project detail changes after acknowledgement, the team should use the amendment workflow on NSWS and retain both the earlier acknowledgement and the amended record.
Common mistakes
- Following an old guide that still says to file on G2B.
- Using the superseded ₹50 crore/₹250 crore size criteria.
- Calling an IEM an industrial licence or government project approval.
- Confusing proposed Part-A figures with actual Part-B figures.
- Failing to create a fresh NSWS profile because old G2B credentials were used previously.
- Using an outdated document checklist instead of the current NSWS form/manual.
- Not reconciling unit address, GST data, NIC/product description and corporate records before submission.
Compliance checklist
- Confirm current IEM applicability and size criteria.
- Confirm whether any separate industrial licence or sector approval is required.
- Create/verify NSWS business profile.
- Reconcile PAN, CIN, GST and authorised-signatory data.
- Validate NIC code and product/item description.
- Reconcile investment and capacity figures to project records.
- Download the acknowledgement after submission.
- Calendar Part-B review when commercial production commences.
- Maintain an amendment register.
- Recheck the live NSWS user guide before every material filing.
Risk matrix
| Risk | Impact | Control |
|---|---|---|
| Old G2B workflow used | Filing failure/delay | Use NSWS only |
| Old eligibility threshold used | Wrong applicability conclusion | Apply revised 1-Apr-2025 criteria |
| Part-A/Part-B confused | Incorrect project reporting | Separate proposed and actual data |
| IEM treated as licence | Regulatory gap | Check separate approvals/licences |
| Records do not reconcile | Queries/data inconsistency | Pre-filing finance/legal review |
Frequently asked questions
1. Is the G2B portal still used for new IEM filings?
No. DPIIT states that new Part-A, Part-B and amendment filings have migrated to NSWS.
2. Do old G2B credentials work on NSWS?
No. Existing G2B applicants were instructed to register afresh on NSWS.
3. What is the current investment criterion?
DPIIT's revised criterion refers to investment in plant and machinery/equipment exceeding ₹125 crore, subject to the applicable framework.
4. What is the current turnover criterion?
Annual turnover exceeding ₹500 crore is the revised turnover limb.
5. From when do these revised criteria apply?
From 1 April 2025.
6. Is IEM an industrial licence?
No. DPIIT describes IEM as an acknowledgement/declaratory memorandum, not a licence.
7. What does Part-A report?
Proposed investment intention and project information, including proposed capacity and employment.
8. What does Part-B report?
Actual information after commercial production starts.
9. When should Part-B be filed?
After commencement of commercial production, following the current NSWS workflow.
10. Where are amendments filed?
Through the IEM Part-A Amendment Application under Central Approvals on NSWS.
11. Can I rely on a 2024 or early-2025 IEM portal guide?
Not for the filing route or thresholds without verification, because both changed materially in 2025.
12. Does NSWS provide an acknowledgement?
Yes. DPIIT says the system generates an electronic/e-signed acknowledgement available from the dashboard.
13. Does IEM remove the need for all other approvals?
No. Separate licences, environmental, sectoral, state or local approvals may still apply.
14. What should finance verify?
Investment, fixed assets, turnover, location, capacity and commencement evidence should reconcile to business records.
15. Should GST details be checked before filing?
Yes. DPIIT's migration instructions refer to GST information in the Part-A workflow for manufacturing-unit location.
16. What if a project detail changes?
Check whether the detail is amendable and use the current NSWS Part-A amendment workflow where applicable.
17. Is the process paperless?
Yes. DPIIT's current material describes electronic filing and acknowledgement.
18. What source should be checked immediately before submission?
The live NSWS IEM service and current NSWS/DPIIT user manual should be treated as the operational source of truth.
Official references
- DPIIT/PIB, Revision in Eligibility Criteria for Industrial Entrepreneurs Memorandum (IEM) Acknowledgement, 3 April 2025.
- DPIIT/PIB, Migration of IEM Services from G2B Portal to NSWS, 1 October 2025.
- DPIIT Annual Report 2025-26, Industrial Promotion chapter, including NSWS auto-generation of IEM acknowledgements.
- National Single Window System, current User Guide page for IEM.
- DPIIT G2B portal migration notice (historical portal/current migration instructions).
Case law: No case-law section is included because the material 2026 questions addressed here are current administrative eligibility and filing-process matters resolved by DPIIT's primary guidance; adding unrelated litigation would not improve the compliance answer.
Join the conversation