TaxTMI 
TaxTMI 
Reimbursement of State GST collected on exhibition of cinematographic film titled 'CHHAAVA' in the State of Goa between the period 21-02-2025 to 31-05-2025.
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....s and young generation has decided to promote the exhibition of cinematographic film titled 'CHHAAVA' within the State of Goa. And whereas, after careful consideration, Government of Goa hereby orders that, State Goods and Services Tax (SGST) paid by Multiplex/Cineplex/ /Cinema Theatre owners for provision of service of admission/entry to exhibition/screening of film 'CHHAAVA' (hereafter referred as 'said film') in the State of Goa from 21-02-2025 to 31-05-2025 (both dates inclusive) (hereafter referred as 'said period') shall be reimbursed to them by the State Government, subject to the following terms and conditions. 1) Multiplex/Cineplex/Cinema Theatre owners/ /Exhibitor or cinema owner shall n....
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....ring said period before the Commissioner of State Taxes, Government of Goa on or before 31-08-2025 in enclosed Form; (b) The exhibitor or cinema owner shall submit complete details of movie halls and shows in which said film was played/ /screened/exhibited during said period and tickets sold date wise along with claim for reimbursement; (c) Exhibitor or cinema owner shall submit the complete details of the tax (SGST and CGST) payable on such tickets sold during said period and the proof that he has remitted entire payable tax by filing GST returns of the relevant tax period; (d) Exhibitor or cinema owner shall submit a Statement showing actual amount of tax collection made by him from the recipient/ consumer (view....
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.... under sub-clause (i) above shall lie before the Principal Secretary (Finance), Government of Goa or such other Officer as may be authorized by him within 30 days from the date of receipt of such Order. Every Appeal filed shall be disposed by the Authority within 60 days after hearing both the parties. 7) Director of Information & Publicity, Government of Goa shall give wide publicity to this Order and ensure that a copy of this Order is continuously displayed at a prominent place near the Box Office and main entrance of each Multiplex/Cineplex/Cinema Theatre in the State of Goa throughout said period. By order and in the name of the Governor of Goa. Dr. Pranab G. Bhat, Under Secretary, Finance (R&C). Form for....
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....d conditions of Government Order No. 38/1/2017-Fin(R&C)(290)/27668 dated 20th February, 2025 and that I am eligible for reimbursement of claimed amount; 10) Certified that a copy of Government Order was prominently displayed at the box office and main entrance throughout said period for public information; 11) Certified that I have not actually collected any amount of SGST amount from the recipient/ /viewer for which present claim is filed; 12) Certified that endorsement "SGST not collected from recipient as per Government of Goa Order No. 38/1/2017-Fin(R&C)(290)/27668 dated 20th February, 2025 in anticipation of reimbursement" was duly made on each and every ticket sold for admission/entry for the shows and the b....