TaxTMI 
TaxTMI 
Guidelines for processing of applications for financial assistance under the Central Sector Scheme named ‘Seva Bhoj Yojna’ of the Ministry of Culture – Reg.
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....ernment‟s share of integrated tax paid (hereinafter referred to as "the said taxes") on the purchase of certain raw food items namely, ghee, edible oil, sugar/ burra/ jaggery, rice, atta/ maida/rava/flour and pulses (hereinafter referred to as the "specified items") used for distributing free food to general public/devotees (hereinafter referred to as the "specified activity") by charitable/religious institutions like Gurudwaras, temples, Dharmik Ashrams, Mosques, Dargahs, Churches, Math, Monasteries, etc(hereinafter referred to as the "institutions"). 1.2 The Scheme has been made operational with effect from the 1st of August, 2018. The detailed guidelines issued in this regard by the Ministry of Culture vide F. No. 131/2018-US (S&F) dated 01.08.2018 are enclosed as Annexure A. The applications for reimbursement of the said taxes shall be processed by a designated nodal central tax officer of each State or Union territory. The officers who have been designated as nodal officers for the purpose of facilitating the processing of refund applications for UIN entities as per Circular No. 36/10/2018-GST, dated 13th March, 2018 issued vide F. No. 349/48/2017-GST shall act as nod....
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.... Number allotted by the Ministry of Culture and ZZZ stands for the three digit running number assigned by the jurisdictional nodal officer) shall be communicated to the applicant in FORM SBY02 within seven days from the receipt of the complete application in FORM SBY-01 by the nodal officer. III. Application for claiming reimbursement of the said taxes in FORM SBY-03 3.1 All applications for reimbursement of the said taxes by a claimant shall be submitted to the nodal officer of the State/Union territory in whose jurisdiction the claimant undertakes the specified activity, on a quarterly basis in FORM SBY-03, before the expiry of six months from the last day of the quarter in which the purchases of the specified items have been made. 3.2 For the purposes of this Scheme, the term "quarter" refers to the three-month period in a calendar year from January to March, April to June, July to September and October to December. However, the claimant will be eligible for the reimbursement of the said taxes from the date of issue of the Unique Enrolment Number by the Ministry of Culture. 3.3 The application for reimbursement of the said taxes in FORM SBY-03shall be fil....
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.... IV. Processing of the application filed in FORM SBY-03 4.1 While processing the application filed in FORM SBY-03, the nodal officer shall verify the following: a) Invoices mentioning the unique enrolment number allotted by the Ministry of Culture and the SBY-UIN for the purchase of the specified items have been submitted; b) The amount claimed as reimbursement is on account of the said taxes paid on the purchase of the specified items during the claim period; c) The amount claimed does not exceed the limit specified in para 3.4(b)(iii) above. 4.2 The nodal officer may call for any document in case he has reason to believe that the information provided in the claim is incorrect or insufficient and further enquiry is required to be carried out before the sanction of the claim. 4.3 Where, upon examination of the application, the nodal officer is satisfied that the claimant is eligible for the reimbursement of the said taxes, he shall issue an order in FORM SBY-05 sanctioning the amount of reimbursement with full details of the Grant No. and the Functional Head (of Ministry of ....
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....at given in Table B below: Table A - Details of applications for SBY-UIN and its grant thereof Sl.No. Claimant‟s name Unique ID given by the Ministry of Culture Date of receipt of application in FORM SBY-01 SBY-UIN issued in FORM SBY-02 Date of issue of FORM SBY-02 1 2 3 4 5 6 Table B -Monthly Summary of issuance of SBY-UIN (For the month of ____) No. of applications received in FORM SBY-01 No. of SBY-UIN issued in FORM SBY-02 For the month Upto the month For the month Upto the month 1 2 3 4 5.2 The details of all the applications for reimbursement of the said taxes received in FORM SBY-03 and its processing shall be recorded in the format given in Table C below along with its monthly summary in the format given in Table D below: Table C - Details of claimsfor financial assistance under SevaBhojYojnareceived an....
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....es on the Scheme for Financial Assistance under 'Seva Bhoj Yojna' issued by the Ministry of Culture, vide F.No. 13-1/2018-US (S&F) dated 01.08.2018) 3. Permanent Account Number (PAN) 4. GSTIN (if applicable) 5. Address 6. Details of locations within a State/Union territory where activity of distribution of free food to public is undertaken 7. Unique Enrollment Number allotted by the Ministry of Culture 8. Date of issue of unique enrollment number by the Ministry of Culture 9. Name of the authorized person 10. Email Address of the authorized person 11. Mobile Number of the authorized person 12. Bank Account Details (add more if required) Verification: I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of the authorized person Place: Date: Name of authorized person: Designation/Status FORM SBY-02 ....
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....hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. That I/we are eligible to claim financial assistance under the Seva Bhoj Yojna and that I/we satisfy all the conditions as provided in para6 of the Guidelines on the Scheme for Financial Assistance under 'Seva Bhoj Yojna' issued by the Ministry of Culture, vide F.No. 13-1/2018-US (S&F) dated 01.08.2018. That the amount of tax claimed as reimbursement has been paid by us/me to the supplier, on the purchase of the items specified under the Seva Bhoj Yojna Scheme of the Ministry of Culture for providing the specified activity. That no reimbursement on this account for the claim period has been received by me/us earlier. That in case the amount sanctioned is found to be ineligible, the same shall be paid back to the Government with interest and penalty, as provided in para 14 of the Guidelines on the Scheme for Financial Assistance under 'Seva Bhoj Yojna' issued by the Ministry of Culture, vide F.No. 13-1/2018-US (S&F) dated 01.08.2018. Signature of Authorised Signato....
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.... SBY-05 Order sanctioning/rejecting claim of reimbursement Order No.: Date: < DD/MM/YYYY > To ___________ (SBY-UIN) ___________ (Name of institution) ____________ (Address) Acknowledgement No.Dated.........< DD/MM/YYYY > Order for reimbursement/rejection under the Seva Bhoj Yojna Scheme Sir/Madam, This has reference to your application for reimbursement of tax under the Seva Bhoj Yojna Scheme. Upon examination of your application, the amount of reimbursement sanctioned to youis as follows: Sl. No. Description Central Tax Integrated Tax (50% of the Integrated Tax paid) Total 1. Amount claimed 2. Amount sanctioned 3. Amount rejected 4. Reason(s) for rejection, if any 5. Net amount to be paid to the claimant I hereby sanction an amount of Rs. _________ to M/s___________having SBY-UIN as the amount of central tax and centre‟s share of integrated t....
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.... TITLE The scheme shall be known as 'SEVA BHOJ YOJNA'. The Scheme shall be applicable within the territorial jurisdiction of India. The Scheme will remain open from 1st to 15th of every month. Thereafter, the scrutiny of the applications received will be carried out by duly constituted committee on monthly basis. 2. OBJECTIVE Under the Scheme of 'Seva Bhoj Yojna' Central Goods and Services Tax (CGST) and Central Government‟s share of Integrated Goods and Services Tax (IGST) paid on purchase of specific raw food items by Charitable/Religious Institutions for distributing free food to public shall be reimbursed as Financial Assistance by the Government of India. 3. SCOPE This is a Central Sector Scheme for providing reimbursement of CGST and Central Government‟s share of IGST paid by charitable/religious institutions on purchase of specific raw food items for serving free food to public / devotees. The scheme shall be applicable only to such institutions which are eligible under the Scheme. 4. TYPE OF ACTIVITIES SUPPORTED UNDER THE SCHEME: Free 'prasad' or free food or free 'langar' / 'bhandara' (c....
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....lying for assistance. iv) Only those institutions would be eligible for financial assistance which have been distributing free food, langar and prasad to public for at-least past three years on the day of application. For this purpose, entities shall furnish a self- certificate. v) Financial Assistance under the scheme shall be given only to those institutions which are not in receipt of any Financial Assistance from the Central/State Government for the purpose of distributing free food: self- certificate. vi) The institutions shall serve free food to at least 5000 people in a calendar month. vii) The Institution/Organization blacklisted under the provisions of Foreign Contribution Regulation Act (FCRA) or under the provisions of any Act/Rules of the Central/State Government shall not be eligible for Financial Assistance under the Scheme. 7. PROCEDURE FOR ENROLMENT There shall be one time enrolment for eligible Charitable/Religious Institutions who apply under 'Seva Bhoj Yojna Scheme'. The Ministry of Culture will enrol eligible Charitable/Religious Institutions f....
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....s will be summarily rejected and only eligible charitable/religious institutions will be permitted to claim Financial Assistance as reimbursement of CGST and Central Government‟s share of IGST paid on raw food items mentioned at Para 5 above. 8. MAINTENANCE OF ACCOUNTS BY THE CHARITABLE/RELIGIOUS INSTITUTIONS (i) The Charitable/Religious Institution shall maintain a separate account of the grant received from the Central Government under the said scheme. A separate account maintained by the Institution for distribution of Free Food shall be distinct from accounts maintained for the purpose of Food/Prasad sold to public/devotees. (ii) The bills produced by the Institution for re-imbursement shall be mandatorily in the name of registered charitable/religious Institution. (iii) The Institution shall provide total number of people/persons provided free food every calendar month and shall maintain monthly purchase bills in this regard. 9. PROCEDURE FOR CLAIMING REIMBURSEMENT OF CGST (i) Single Authority: There will be a one (nodal) C....
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....he beginning of next financial year, to the Ministry as per the following format: • Location of Free Food Services: • Cost of the Food items excluding GST: • GST levied: Total GST paid (CGST,SGST/UTGST,IGST and amount of Financial Assistance released by ministry: • No. of days Free food was provided in a calendar month (month-wise) • No. of persons who were provided Free Food in a calendar month (month-wise) • At least 12 photographs (taken on monthly basis) of Free Food Services: 11. INCOMPLETE APPLICATIONS Incomplete applications not supported by the required documents and applications received without recommendation of the prescribed authority will be summarily rejected. 12. RELEASE OF FUNDS UNDER THE SCHEME: The funds will be released to the institutions as per the claims verified and passed by the GST authorities. The Refund Sanction Order will be issued by the GST Authority. 13. INSPECTION AND MONITORING Inspection would be carried out by Ministry officials or its authorized representatives every year at least in 5% of the....
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....erjee, Assistant Commissioner 0612-2504814, [email protected] 7 Chandigarh Chandigarh Plot No. 19 Sector 17-C, C.R Building Chandigarh Ms.Mamta Saini, Deputy Commissioner 0172-2704196, [email protected] 8 Chhattisgarh Raipur Division-II, CGST Bhawan Civil Lines, Raipur Mr. Sumit Kumar Agrawal, Assistant Commissioner 0771-2425636 [email protected] 9 Dadra and Nagar Haveli Daman 2nd Floor, Hani's Landmark, Vapi-Daman Road, Chala , Vapi, Gujarat Mr. B.P. Singh, Additional Commissioner, Daman 0260-2460502, [email protected] 10 Daman and Diu Daman 2nd Floor, Hani's Landmark, Vapi-Daman Road, Chala , Vapi, Gujarat Mr. B.P. Singh, Additional Commissioner, Daman 0260-2460502, [email protected] 11 Goa Goa GST Bhavan, EDC Complex, Patto, Panaji403001 Mr. S. K. Sinha, Additional Commissioner 0832-2437190, [email protected] 12 Gujarat Gandhinagar O/o the Commissioner, CGST, Gandhinagar Custom House,Near All India Radio, Navrangpura, Ahmedabad-380009. Dr. Amit Singal, Joint Commissioner 079-27540424, [email protected] ....
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....Building, BhikajiCama Place, New Delhi, Delhi 110066 Ms. Priyanka Gulati, Assistant Commissioner 011-40785842 [email protected] 27 Odisha Bhubaneshwar C.R. Building, (GST Bhawan),RajaswaVihar, Bhubaneshwar-751007 Mr. Sateesh Chandar, Joint Commissioner 0674-2589694 [email protected] 28 Puducherry Puducherry I, Goubert Avenue (Beach Road), Puducherry -605001. A. Syamsundar, Joint Commissioner 0413-2224062, 0413-2331244, [email protected] 29 Punjab Ludhiana Central Excise House, FBlock, Rishi Nagar, Ludhiana. Mr.Neeraj Soi, Deputy Commissioner 0161-2679452, [email protected] 30 Rajasthan Jaipur N.C.R. Building, Statue Circle, Jaipur Mrs. Ruchita Vij, Additional Commissioner 0141-2385342 [email protected] 31 Sikkim Siliguri Gangtok CGST Division, Indira Byepass Road, Sichey Near District Court, Gangtok - 737101 Mr. Puran Lama, Assistant Commissioner, Sikkim (Gangtok) 03592-284182, [email protected] 32 Tamil Nadu Chennai (North) GST Bhawan, 26/1, Mahatma Gandhi Road, Nungambakkam, Chennai - 600034 Mr. Subha Chandran, Assistant Commissioner 044....
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.... (Ministry of Cu}lture will provide) iii) As per the LOA module of PFMS the budget will be authorized DDO wise Location wise by the Pr. Accounts office of Ministry of Culture to Pr. Accounts office of CBIC, Department of Revenue. 3. PAOs designated for disbursal of payments under the Scheme: Following five PAOs have been designated for making payment & accounting under the scheme: Zone PAO North PAO, Customs, Amritsar (Code 050240) East PAO, GST, Kolkata II (Code 052679) West PAO, Nasik (Code 054975) South PAO, Tirupati (Code 055240) Central PAO, GST, Delhi (Code 051493) The zone-wise grouping of States & 8 UTs against the designated zonal PAOs is attached at Annexure 'A' 4. Creation of DDOs for processing of claims under the Scheme: i) State/UT-wise new DDOs (36 in nos.) will be created which will be duly mapped with the 5 PAOs (as per Point 3 above). Existing DDOs authorized for payment to the UIN entities may operate as DDOs for processing of payments under the SBY scheme also but with new DDO Codes. ii) Request for opening of new DDO Code will be forwarded to the Accounts Officer (Revenue Coordination)....
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....ck the availability of budget and then generate a bill and forward it to the concerned PAO under his digital signatures. No physical document (SBY05/SBY06 etc.) will be sent by the DDO as the same are forwarded with digital signatures of the DDO. ii) The designated PAO shall pass/reject the bill for payment as per the existing payment protocols being followed for payments through PFMS portal after exercising due diligence. The PAO shall take a print out of the Sanction Order (SBY05) and Payment Advice (SBY06) so uploaded on PFMS by the Nodal Officer (Sanctioning Authority) for audit trail. iii) The Bill will be returned to the DDO by PAO if the sufficient budget is not available. iv) The unspent portion of the budget, if any, authorized by Ministry of Culture at the end of each financial year will lapse as per the Accounting Rules and fresh authorization from the budget of subsequent financial year would be required to pass the bills received in the new financial year. v) The bills pending with the PAO at the end of a financial year for want of budget shall be returned by the PAO and the bills with revalidated Sanction Order (SBY05) shall be forw....