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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....a Circular No. 75/49/2018-GST dated 27th December, 2018 for the Trade and as well as all concerned regarding guidelines for processing of applications for financial assistance under the Central Sector Scheme named 'Seva Bhoj Yojna' of the Ministry of Culture. I. Background 1.1 The Ministry of Culture has introduced a Central Sector Scheme called the "Seva Bhoj Yojna" (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 ....
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....pting to avail of the Scheme must first register with the Darpan Portal of NITI Aayog to obtain a Unique ID from the portal and thereafter, apply on the CSMS Portal on the Ministry of Culture's website www.indiaculture.nic.in in the prescribed format, and upload the requisite documents. The details are contained in paragraph 7 of the guidelines issued by the Ministry of Culture (Annexure A). 2.2 After enrolling with the Ministry of Culture, only the eligible institutions (hereinafter referred to as the "claimant") shall be provided with a unique enrolment number by the Ministry of Culture for filing claims for the reimbursement of the said taxes. The details of the institutions enrolled under this scheme can be viewed onlin....
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....cations 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 rei....
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....ree food to the public/devotees etc. during the claim period; and (v) the claimant fully satisfies the conditions laid down in para 6 of the guidelines issued by the Ministry of Culture (Annexure A). 3.5 The nodal officer shall, within a period of fifteen days from the date of receipt of FORM SBY-03, scrutinize the same for its completeness and where the application is found to be complete in all respects issue an acknowledgement in FORM SBY-04. The same shall be communicated to the claimant clearly indicating the date of receipt of the application in FORM SBY-03. In case of any deficiencies, the same shall be communicated to the claimant requiring him to file a fresh application after rectification of such deficiencies within a perio....
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....be able to view the available budget (DDO specific) which would get reduced to the extent of the uploaded sanction order immediately after uploading of the sanction order. He shall enter the details on the PFMS portal under his login access; scan the sanction order (FORM SBY05) and the payment Advise (FORM SBY06) and forward the same to the designated DDO. The designated DDO, on the basis of FORM SBY05 and FORM SBY06, shall generate the bill on the P FMS portal and forward the same to the concerned PAO under his digital signature. If a sanction order is uploaded exceeding the available budget, the PAO will prepare the Bill but not be able to pass the bill due to lack of funds, and the said sanction will remain as pending. The detailed proce....
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....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 ....