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

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....d formations to provide for a uniform procedure to apply for such reimbursements. 1. It may be noted that these reimbursements are not mandated under any of the Acts being administered by the Excise and Taxation Department such as the HGST Act, HVAT Act or the Excise Act. These are independent executive orders passed after approval of the Hon'ble Chief Minister's in concurrence with the Finance Department and are to be processed by the Excise and Taxation Department. 2. This reimbursement shall not be allowed for B2B supplies. 3. Only the registered person under GST who is issuing the invoice shall be eligible to apply for such reimbursement. 4. That applicant can only apply for reimbursement after filing FORM GSTR-1 and FORM GS....

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....d 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 examined and processed by the proper officer who shall then send his recommendation to the Joint Commissioner (Range) for final order. 9. Separate guidelines will be issued on how to disburse these reimbursements. 10. It may be noted that a report in FORM AR-3 shall be send to the Head Office every month only by the Joint Commissioner (Range). It may also be noted that ETOs and DETCs should refrain from sending intra-district or in....

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....re that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. I/We declare that no refund on this account has been received by me/us earlier. I/We also undertake that if any of the information furnished by me is incorrect or if the reimbursement availed by me is found to be wrongly availed then I shall pay back to the Government the amount of reimbursement sanctioned along with interest at a rate of 18%, compounded annually. -sd- Name Mobile Number Email Place File No.ETD-070001/42/2022-GST CELL-ETD Annexure AR-2 CA Certificate for application of reimbursement Dated: This is to certify that the application in respect of the reimbursement a....