Government Subsidy on Essential Goods (GSOG) to Eligible Traders



General Information

The Government of the Republic of Mauritius announced the application of subsidy on five essential goods to eligible traders as shown in the table below:

SN

Commodities

Unit of Subsidy

Fixed Subsidy (Rs)

Maximum Pack Size

1

Milk Powder

per kg

50

5kg

2

Edible oil (Soyabean oil and Vegetable oil)

per litre

15

2.5L

3

Processed Cheese (excluding sliced cheese)

per 250g

10

500g

4

Infant Milk Powder

per 900g

55

1 kg

5

Baby Diapers

per 50 diaper

25

 200 diapers

The Mauritius Revenue Authority (MRA) has been entrusted with the responsibility to put in place a system for the payment of subsidy to eligible traders dealing in these products.

Eligible Traders:

Traders who shall benefit from the payment of the subsidy include:

  1. registered or licensed importer, manufacturer, wholesaler or distributor who sells those goods to a retailer; or

  2. registered or licensed importer or manufacturer or wholesaler who also holds a retailer’s licence and sells the goods directly to the final consumer; or

  3. licensed retailer.

To benefit from the payment of subsidy, the eligible traders will have to follow these steps:

  1. Registration

    An eligible trader is required to register, providing details of licences held and bank account in which the subsidy will be credited.

    An eligible trader will use his Username and Password to login. The username can be either the Tax Acount Number (TAN) or Business Registration Number (BRN) or National Identity Card (NIC) Number.

    ArrowRight2Blue Registration for Government Subsidy on Essential Goods (GSOG) to Eligible Traders

    An eligible trader must ensure that he has his username, his bank account number and his mobile phone at hand to submit the registration form.

    The bank account number should be in the name of the eligible trader. Where there is a change in the bank account, applicants are required to contact the MRA on 207 6000 or send an email to This email address is being protected from spambots. You need JavaScript enabled to view it..

    Upon successful registration, an acknowledgement ID will be provided to the applicant.

  2. Declaration of Stock

    Once registration is completed, registered eligible traders are required to submit a return showing details of the unsold stock in respect of the five consumer goods on 26 August 2025.

    ArrowRight2Blue Declaration of Stock - Government Subsidy on Essential Goods (GSOG) to Eligible Traders

    (Eligible traders who have already registered and have not yet submitted their
    declaration of stock may still do so by clicking on the above link)

    The declaration of stock can be submitted using either the CSV template or using screen input option.

    The following details will have to be included in the declaration of stock:

    • Item Code of the product (product description displayed)

    • Quantity held as at 26 August 2025

    • Invoice/Bill of Entry date

    • Invoice Number

    • Bill of entry from Seller

    • BRN of Seller/Importer

    Click on the links below to obtain the the following documents:

  3. Monthly Return

    As previously mentioned the third step in the process of payment of subsidy of essential goods is the filling of a monthly return. Registered eligible traders with retailer and/or importer, manufacturer, wholesaler or distributor licenses, will be required to submit a monthly return giving details of their sales and purchases made during the month for which the subsidy is being claimed.

    To note that the first return pertain to the period starting 26 August 2025 and ending 31 August 2025 and is due by 20th September 2025.

    ArrowRight2Blue Monthly Return - Government Subsidy on Essential Goods (GSOG) to Eligible Traders

     Registered eligible traders with retailer license only (Pure retailers) shall be claiming subsidy in respect of the sales made to final customers from the stock declared as at 26 August 2025 only. They will have a maximum of only three monthly returns where they will be able to claim the subsidy. Registered eligible traders holding a wholesaler license either with or without a retailer license shall be paid in respect of his net subsidised sales to a pure retailer or final consumer. 

    Registered eligible traders are required to submit details of their sales and purchases made during the preceding month using either the CSV template or using screen input option

    Sales Details:

    The following details will have to be included in the Sales Details:

    • Item Code of the product (product description displayed)

    • Quantity sold during the month

    • Invoice date

    • Invoice Number

    • BRN of customer

    Click on the links below to obtain the specifications and templates.

    Purchases Details:

    The following details will have to be included in the Purchases Details:

    • Item Code of the product (product description displayed)

    • Quantity bought during the month

    • Invoice date / Bill of entry date

    • Invoice Number / Bill of entry number

    • BRN of seller / importer

    Click on the links below to obtain the specifications and templates.

Support services

For any additional information or any assistance, applicants are requested to send an email on This email address is being protected from spambots. You need JavaScript enabled to view it..

MRA Help Desk service on 207 6000 is also available during office hours from 08 45 to 16 30 on working days to assist applicants.