TaxTMI 
TaxTMI 
TaxTMI 
Guidelines for processing of applications for financial assistance under the Central Sector Scheme named 'Seva Bhoj Yojna' of the Ministry of Culture
X X X X Extracts X X X X
X X X X Extracts X X X X
....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. 36/10/2018-GST, dated 13th March, 2018 issued vide F. No. 349/48/2017-GST sh....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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. 3.3 The application for reimbursement of the said taxes in FORM SBY-03 shall be filed once for each quarter in respec....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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 designated PAO. He shall also issue a payment advice in FORM SBY-06 for the eligible amount based on First-euro-First-serve basis with regard to the date of receipt of the complete application in FORM SBY-01. Th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ble 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 Amount claimed Date of issue of order in FORM SBY- 05 Amount sanctioned Amount rejected Date of issue of Payment advice in FORM SBY- 06 1 2 3 4 5 6 7 8 9 10 12 13 Table D-Monthly summary of Financial Assistance unde....
X X X X Extracts X X X X
X X X X Extracts X X X X
....y 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. 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. SevaBhoj Yojana Unique Identification Number(SBY-UIN) 9. Date of issue of SBY-UIN Name Designation Office Signature Date Page 10 of 17 1. Circular No. 75/49/2018-GST FORM-SBY-03 Application for reimbursement of tax under the SevaBhoj Yojna Scheme Name of the charitable/religious institution Permanent Account 2. Number (....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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 free food to public/devotees etc during the claim period. Page 12 of 17 Circular No. 75/49/2018-GST e) The claimant fully satisfies the conditions laid down in para 6 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. Page 13 of 17 Applicant's Name SBY-UIN Acknowledgement Number Applicant's Name FORM SBY-04 Acknowledgment : : : Circular No. 75/49/2018-GST Your application for reimbursement is hereby acknowledged against Claim Period Date and Time of Reimbursement Claim Details Filing Amount Claimed Central Tax Integrated Tax (50% of the Integrated T....
X X X X Extracts X X X X
X X X X Extracts X X X X
....axes 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 SCHEME FOR FINANCIAL ASSISTANCE UNDER 'SE VA BHOJ YOJNA' 1. 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 sh....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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 for at-least past three years on the day of application. For this purpose, entities shall furnish a self- certificate. 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. v) Page 2 of 6 تØدة i 7. vi) vii) Annexure-A Circular No. 75/49/2018-GST The institutions shall serve free food to at least 5000 people in a calendar month. 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. PROCEDURE FOR ENROLMENT There shall be one time enrolment for eligible Charitable/Religious Institutions who apply under „Seva Bhoj ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s 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 A separate account received from the Central Government under the said scheme. 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) Central Tax officer in every State / Union territory (UT) for all purposes of the scheme. (ii) Registration with the Central Tax officer: After enrolling with the Ministry of Culture, the applicant shall submit an application in a speci....
X X X X Extracts X X X X
X X X X Extracts X X X X
....raphs (taken on monthly basis) of Free Food Services: 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. Page 5 of 6 Annexure-A Circular No. 75/49/2018-GST 13. INSPECTION AND MONITORING Inspection would be carried out by Ministry officials or its authorized representatives every year at least in 5% of the cases. The concerned State Govt./UTS Administration, District Collector/Dy Commissioner and State GST authorities will also monitor the scheme. The Institutions/Organizations shall maintain separate account for the assistance received from the Ministry of Culture and these will be subject to inspection/audit by the officers of the Ministry or any other agency designated by the Ministry. At the end of the Financial Year 2018-19, the Physical and Financial progress of the Scheme will be measured by the Ministry of Culture 14. PENALTIES ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ra, Ahmedabad-380009. Plot No. 36-37, Sector-32, Gurugram Camp at Plot No. 19 Sector 17-C, C.R Building Chandigarh OB-32, Rail Head Complex, Jammu 5th Floor, C.R.Building, 5- A, Main Road, Ranchi- 834001 Mr. Sumit Kumar Agrawal, Assistant Commissioner Mr. B.P. Singh, Additional Commissioner, Daman Mr. B.P. Singh, Additional Commissioner, Daman Mr. S. K. Sinha, Additional Commissioner Dr. Amit Singal, Joint Commissioner Mr. Raj Karan Aggarwal, Assistant Comissioner Mr.Nikhil Kumar Singh, Assistant Commissioner Mr.Jaypal J, Assistant Commissioner Mr. Debabrata Chatterjee, Assistant Commissioner Annexure-B Circular No. 75/49/2018-GST 0771-2425636 [email protected] 0260-2460502, [email protected] 0260-2460502, [email protected] 0832-2437190, [email protected] 079-27540424, [email protected] 0124-2380269, [email protected] 0172-2704196, [email protected] 0191-2475320, [email protected] 0651-2330218, [email protected] Page 2 of 5 17 Karnataka Bengaluru (South) 18 Kerala Kochi 19 Lakshadweep Kochi 20 Madhya Pradesh Bhopal 21 Maharashtra Mumbai Central 22 Manipur Imphal Bengaluru South Commissionerate, C.R. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....-2589694 [email protected] 0413-2224062, 0413-2331244, [email protected] 0161-2679452, [email protected] 0141-2385342 [email protected] 03592-284182, [email protected] 044-28331177, 044-28331188, [email protected] 040-23240725, [email protected] 32 Tamil Nadu Chennai (North) 33 Telangana Hyderabad 1 34 Tripura Agartala 35 Uttar Pradesh Lucknow 36 Uttarakhand Dehradun Annexure - B Circular No. 75/49/2018-GST Bhawan, LB Stadium Road, Basheerbagh, Hyderabad-500004. CGST &CX Commissionerate, Agartala- 799001 7-A, Ashok Marg, Lucknow-226001 Office of the Commissioner, Central Goods & Services Tax, E- Block, Nehru Colony, Dehradun Mr. S.K.Mazumdar, Assistant Commissioner Mr. Avijit Pegu, Assistant Commissioner Mr. A.S. Rawat, Assistant Commissioner 0381-2304099, [email protected] 0522-2233001, [email protected] 0135-2668668, [email protected] 37 West Bengal Kolkata (North) 180, Shanti Pally, Rajganda Mr. Shobhit Sinha, Assistant Main Road, Kolkata Commissioner Page 5 of 5 033-24416813, [email protected] ? Annexure - C Circular No. 75/49/2018-GST Procedure for Disbursal of Financial Assistance and Accounting Seva Bhoj Yojana (SBY), Minis....
X X X X Extracts X X X X
X X X X Extracts X X X X
....2 in the Format as given in Annexure 'B' under the signatures of the competent authority of the concerned Commissionerate. Page 2 of 4 Annexure - C Circular No. 75/49/2018-GST iii) The request for allotment of DDO code shall be forwarded by the O/o Pr. CCA, CBIC to O/ CGA. Once allotted, the same shall be conveyed by the O/o Pr. CCA to the concerned DDO, Nodal offices and Commissionerate. 5. Issuance of sanction by the Nodal Officers i) The Scheme envisages reimbursement of only Central GST and Central Government's share of Integrated Tax (IGST). The applications for reimbursements of such taxes shall be processed by the nodal officer in each State/UT. [The officers who have been designated as nodal officers for the purpose of facilitating the processing of refund claims for UIN entities as Circular No. 36/10/2018-GST dated 13th March 2018 shall act as nodal officers for the purpose of this scheme also.] (As per para 1.2 of Circular no. dated issued by CBIC) ii) Existing Nodal Officer(s) appointed for UIN entities will process the applications under the SBY Scheme and they shall, in their capacity as Sanctioning Authority, act as Program Division (PD) on PFMS platform iii) Where up....