TaxTMI 
TaxTMI 
Guidelines for processing of applications for financial assistance under the Central Sector Scheme named 'Seva Bhoj Yojna' of the Ministry of Culture
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.... (hereinafter referred to as "the Scheme") for the reimbursement of central tax and the Central Government's share of integrated tax paid (hereinafter 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 of August. 2018. The detailed guidelines issued in this regard by the Ministry of Culture vide F. No. 13- 1/2018-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 entities as per Circular No. 36....
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....ds for the two digit State Code, YYYYY stands for the five digit Unique Enrolment 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 SBY- 02 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 FROM 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 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. ....
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.... IV. Processing of 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 Culture) under which the amount is to be disbursed by the ....
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....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 No. of SBY-UIN issued in FORM SBY-01 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 claims for financial assistance under Seva Bhoj Yojna received and processed (Rs. in Lakhs) Sl. No Claimant "s name SB Y- UIN Date of receipt of applicate on in FORM SBY-03 Date of issue of acknowledgment in FORM SBY-04 Date of issue of deficiency memo, if any Period to which the claim pertains Amou....
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....pplicable) 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) Circular No. 75/49/2018-GST 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. Place: Date: Signature of the authorized person Name of authorized person: Designation/Status Page 9 of 17 .×™ Circular No. 75/49/2018-GST 1. FORM SBY-02 Seva Bhoj Yojna-Unique Identification Number (SBY-UIN) Name of the charitable/religious institution 2. Type of entity (as per para 6 (i) of the Guidelines on the Scheme for Financial Assistance under ,,SevaBhoj 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. GST....
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....elines 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. Date: Place: Signature of Authorised Signatory: Name: Designation / Status Enclosures: 1. Self-attested copies of the invoices issued by the suppliers for the purchases of the specified items mentioning the unique enrolment number allotted by Ministry of Culture and SBY-UIN; 2. A Chartered Accountant's Certificate certifying the following: a) Quantity, price and amount of central tax, State tax/Union territory tax or integrated tax paid on the purchase of the specified items during the quarter for which the claim is filed; b) The institution is involved in charitable/religious activities and the specified raw food items have been used for only distributing free food to the public/devotees during the claim period. c) the reimbursement claimed in the current quarter/year is not more than the purchases in the previous corresponding quarter/year plus a maximum of 2.5%/10% for the current quarter/year, as the case may be. d) The charitable/religious institution is using the specified items only for distributing fr....
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....SBY-06 Circular No. 75/49/2018-GST Payment Advice Date: Payment Advice No: - To PAO(CGST/Customs) O/o Pr. Chief controlled of Accounts Central Board of Indirect Taxes and Customs [Amritsar/Nasik/Tirupati/Kolkata II/Delhi] Reimbursement Sanction Order No. Order Date........ Name: SBY-UIN: Amount sanctioned (as per Order): Description Amount sanctioned Central Tax Integrated Tax Total Details of the Bank ! i. Bank Account no as per application ii. Name of the Bank iii. Name and Address of the Bank/branch iv. IFSC MICR V. The amount payable will be debitable to the Functional head ************ under Grant No.......of Ministry of Culture for the Financial Year: under which the budget has been authorized by the Ministry of Culture to the Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance. Date: Place: Signature: Name: To (SBY-UIN) (Name) (Address) Designation: Office Address: Page 17 of 17 F. No. 13-1/2018-US (S&F) Government of India Ministry of Culture P. Arts Bureau **** Annexure-A Circular No. 75/49/2018-GST Puratatva Bhawan, GPO Complex, INA, New Delhi. 1st August, 2018 GUIDELINES ON SCHEM....
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....gious purposes, or a company formed and registered under the provisions of section 8 of the Companies Act, 2013 or section 25 of the Companies Act, 1956, as the case may be, for charitable/ religious purposes, or a Public Trust registered as such for charitable/religious purposes under any Law for the time being in force, or a society registered under the Societies Registration Act, 1860, for charitable/religious purposes. ii) The applicant Public Trust or society or body corporate, or organisation or institution, as the case may be, must be involved in charitable/religious activities by way of free and philanthropic distribution of food/prasad/langar(Community Kitchen)/ bhandara free of cost and without discrimination through the modus of public, charitable/religious trusts or endowments including maths, temples, gurdwaras, wakfs, churches, synagogues, agiaries or other places of public religious worship. iii) The institutions/organizations should have been in existence for preceding three years before applying for assistance. iv) Only those institutions would be eligible for financial assistance which have been distributing free food. langar and prasad to public fo....
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....day of application and providing free food to at least 5000 people in a month. Certificate from District Magistrate indicating that the institution is involved in charitable/religious activities and is distributing free food to public/devotees etc. since last three years atleast on daily/monthly basis. PAN/TAN Number of the institution/ organization. Page 3 of 6 Annexure - A Circular No. 75/49/2018-GST (x) (xi) (xii) List of locations where free food is being distributed by the institution. Number of persons being served free food by the Institution in previous year - self declaration. Bank Authorization Letter as per prescribed format. All applications along with supporting documents received online from the institutions in the Ministry shall be examined by a Committee constituted for the purpose. Incomplete applications not supported by required documents 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 INSTITUTIO....
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....e current quarter / year is not more than the previous year's purchases in the corresponding quarter / year plus a maximum of 10% for the current year. d) The charitable/religious institution is using the raw food items as mentioned in Para 5 above only for distributing free food to public/devotees etc. during the claim period. e) The institution fully satisfies the conditions laid down in para 6 of the guidelines. OUTCOME OF THE SCHEME A Performance-cum-Achievement Report on the activity undertaken will be submitted in triplicate by the beneficiary institutions, at the 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) 11. - At least 12 photographs (taken on monthly basis) of Free Food Services: INCOMPLETE APPLICATIONS Incomplete applications not supported by the required documents and applications rece....
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..... K. Mahipal Chandra, Assistant Commissioner Mr. T Inigo, Assistant Commissioner, Andaman & Nicobar Mr. N.K.Nandi, Assistant Commissioner Mr. B.B.Baruah, Assistant Commissioner Mr. Sanjeet Kumar. Assistant Commissioner Mr. Suhrit Mukherjee, Assistant Commissioner Ms.Mamta Saini, Deputy Commissioner Phone number and E-mail id of Nodal Officer 0863-2234713, [email protected] [email protected] 0360-2351213, [email protected] 0373-2314082, [email protected] 0361-2465197, [email protected] 0612-2504814, [email protected] 0172-2704196. [email protected] Page 1 of 5 00 Chhattisgarh Raipur 9 Dadra and Nagar Haveli Daman 10 Daman and Diu Daman 11 Goa Goa 12 Gujarat Gandhinagar 13 Haryana Gurugram 14 Himachal Pradesh Shimla 15 Jammu and Kashmir Jammu 16 Jharkhand Ranchi Division-II, CGST Bhawan Civil Lines, Raipur 2nd Floor, Hani's Landmark, Vapi-Daman Road, Chala, Vapi, Gujarat 2nd Floor, Hani's Landmark, Vapi-Daman Road, Chala, Vapi, Gujarat GST Bhavan, EDC Complex, Patto, Panaji- 403001 O/o the Commissioner, CGST, Gandhinagar Custom House, Near All India Radio, Navrangpura, Ahme....
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....0755-2761620, [email protected] 022-26210384, [email protected] 0385-2460735, [email protected] 0364-2506758, [email protected] 0389-2346515, [email protected] 0386-2351772, [email protected] 26 NCT of Delhi Delhi (South) 27 Odisha Bhubaneshwar 28 Puducherry Puducherry 29 Punjab Ludhiana 30 Rajasthan Jaipur 31 Sikkim Siliguri Annexure-B Circular No. 75/49/2018-GST 797112 2nd & 3rd Floor, EIL Annexe Building, Bhikaji Cama Place, New Delhi, Delhi 110066 C.R. Building, (GST Bhawan),Rajaswa Vihar, Bhubaneshwar-751007 I, Goubert Avenue (Beach Road), Puducherry -605001. Central Excise House, F- Block, Rishi Nagar, Ludhiana. N.C.R. Building, Statue Circle, Jaipur Gangtok CGST Division, Indira Byepass Road, Sichey Near District Court, Gangtok - 737101 GST Bhawan, 26/1, Mahatma Gandhi Road, Nungambakkam, Chennai - 600034 O/o the Principal Commissioner of Central Tax, Hyderabad GST Commissionerate, GST Page 4 of 5 Ms. Priyanka Gulati, Assistant Commissioner Mr. Sateesh Chandar, Joint Commissioner A. Syamsundar, Joint Commissioner Mr.Neeraj Soi, Deputy Commissioner Mrs. Ruchita Vij, Additional ....
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....o CBIC in accordance with the LOA Module of PFMS. i) ii) The 15 digit accounting codes under the Charter of Accounts will be as follows. iii) Grant No. (Will change year to year) Major Head: Submajor/Minor Head: Subhead: Detailed/Object Head: (Ministry of Culture will provide) 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 North East West South Central PAO PAO, Customs, Amritsar (Code 050240) PAO, GST, Kolkata II (Code 052679) PAO, Nasik (Code 054975) PAO, Tirupati (Code 055240) 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 m....
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....e details of Payment Advice (SBY06) as required in PFMS under his login access. He will also upload the scanned copy of the Sanction Order and Payment Advice and forward the same to the designated DDO. The DDO shail also first check 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. Page 3 of 4 Annexure - C Circular No. 75/49/2018-GST 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 fi....