Reimbursement of SGST requires registered theatres to reduce ticket price by SGST and apply for refund after filing returns. Government of Maharashtra will reimburse to registered theatres an amount equal to the SGST component shown on Mission Mangal tickets sold 29 August-31 December 2019, provided theatres separately indicate CGST and SGST, reduce the ticket price by the SGST amount so consumers receive the benefit, and comply with communication, display and verification requirements. Theatres must file returns, apply for refund within thirty days using Annexure II, produce accounts for verification, and obtain refund disbursement within 30 days after verification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Reimbursement of SGST requires registered theatres to reduce ticket price by SGST and apply for refund after filing returns.
Government of Maharashtra will reimburse to registered theatres an amount equal to the SGST component shown on Mission Mangal tickets sold 29 August-31 December 2019, provided theatres separately indicate CGST and SGST, reduce the ticket price by the SGST amount so consumers receive the benefit, and comply with communication, display and verification requirements. Theatres must file returns, apply for refund within thirty days using Annexure II, produce accounts for verification, and obtain refund disbursement within 30 days after verification.
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