Reimbursement of SGST applicable on tickets of Super 30 movie

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Government of Maharashtra has issued above referred GR wherein Government is going to reimburse to the registered theatre the component of State Goods and Services Tax (SGST) prominently indicated in the ticket which is issued for the supply of service by way of admission to the exhibition of movie Super 30 during the period 31st July 2019 to 31st December 2019. Copy of the above referred GR is available on the website www.maharashtra.gov.in with unique code 201907311756334605. 2. Registered theatre after indicating CGST and SGST in the price of ticket shall reduce the ticket price by amount equal to SGST in order to pass on the benefit to the consumer. Registered theatre means theatre registered under Maharashtra Goods and Services Tax Ac....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

[email protected] within seven days from the publication of this circular or within seven days from the date on which theatre started passing the benefit of the scheme to consumer, whichever is later . Registered theatre which fails to communicate the same within the prescribed time limit will not be eligible to claim the benefit of the scheme. 5. Theatres which are going to take benefit of this scheme shall prominently display in their theatre premises a board to the effect that Government of Maharashtra is going to reimburse the component of SGST to the registered theatre and cost of ticket is reduced accordingly. Jurisdictional officer may visit the theatre to verify whether theatre is passing on this benefit to consumer or not. 6.  Mech....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mmissioner of State Tax, Department of Goods and Services Tax, Maharashtra State, Mumbai. I wish to avail the benefit of the scheme as published in GR No-Sankirna 2019/Pra. Kra. 80/Karadhan-1 dated 31st July 2019 (201907311756334605) in case of Super 30 movie. I have gone through the terms and conditions of the GR. I also have gone through the trade circular 43T of 2019 dated 7th August 2019 in this regard. I am submitting the required details as under- 1. GSTIN 2. Legal Name 3. Trade Name 4. Address 5. Pin code 6. Contact details (Phone No) 7. Jurisdictional Tax officer code 8. No of Additional POB (Theatres) 9. Theatrewise details of the date from which benefit of the scheme is passed on to consumer Theatre lo....