Standard Operating Procedure for processing Reimbursement of SGST on films by the Excise and Taxation Department

Standard Operating Procedure for processing Reimbursement of SGST on films by the Excise and Taxation Department https://www.taxtmi.com/circulars?id=65517 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. en-us Wed, 20 Apr 2022 00:00:00 +0530 Thu, 21 Apr 2022 17:54:00 +0530 TaxTMI RSS Generator Standard Operating Procedure for processing Reimbursement of SGST on films by the Excise and Taxation Department https://www.taxtmi.com/circulars?id=65517 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. Circulars GST - States Wed, 20 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65517