Standard Operating Procedure for processing Reimbursement of SGST on films by the Excise and Taxation Department

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....g Procedure for processing Reimbursement of SGST on films by the Excise and Taxation Department The Government from time to time has provided for reimbursement of SGST on specific films (hereinafter read as films). Various representations have been received both from the trade and the field formations to provide for a uniform procedure to apply for such reimbursements. 1. It may be noted that th....

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....dictional proper officer in FORM AR-1 (enclosed): a. In cases where multiple cinema halls are running on a single GSTIN then in such cases the proper office of the ward in which the principal place of business lies shall process the application. In such cases, the proper officer shall ensure that the cinema halls for which reimbursement is being applied for are added as additional places of busi....

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....icate in FORM AR-2 certifying the correctness of the reimbursement application. 7. The refund clerk in O/o of Concerned DETC (ST) of the proper officer will maintain record of application received and amount processed. 8. The reimbursement processing authority for any amount of reimburse ement shall be the Joint Commissioner (Range) for all such forms of reimbursements. The application shall be ....