SGST reimbursement for films: registered suppliers must file GSTR returns, submit FORM AR-1 with CA certification, and meet verification checks. Reimbursement of SGST on specified films is an executive concession, not a statutory entitlement; it excludes B2B supplies and is available only to the registered supplier who issued the invoice after filing FORM GSTR-1 and FORM GSTR-3B. Applications must be submitted in FORM AR-1 with a CA certificate in FORM AR-2; the proper officer verifies activity, return filing, B2C declaration amounts and a minimum of ten sample tickets, then forwards recommendations to the Joint Commissioner (Range) who authorises sanction, while monthly FORM AR-3 reports are sent to Head Office.