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Guidelines for processing of applications for financial assistance under the Central Sector Scheme named ‘Seva Bhoj Yojna’ of the Ministry of Culture – Reg. - GST - 75/49/2018

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..... g free food to general public/devotees (hereinafter referred to as the “specified activity”) by charitable/religious institutions like Gurudwaras, temples, Dharmik Ashrams, Mosques, Dargahs, Churches, Math, Monasteries, etc(hereinafter referred to as the “institutions”). 1.2 The Scheme has been made operational with effect from the 1st of August, 2018. The detailed guidelines issued in this regard by the Ministry of Culture vide F. No. 131/2018-US (S&F) dated 01.08.2018 are enclosed as Annexure A. The applications for reimbursement of the said taxes shall be processed by a designated nodal central tax officer of each State or Union territory. The officers who have been designated as nodal officers for the purpose of facilitating the processing of refund applications for UIN entities as per Circular No. 36/10/2018-GST, dated 13th March, 2018 issued vide F. No. 349/48/2017-GST shall act as nodal officers for the purposes of this Scheme as well. The details of the nodal officers is enclosed as Annexure B to this Circular. The Directorate General of Goods and Services Tax (DGGST), 5thFloor, MTNL (Telephone Exchange) Building, 8, Bhikaji Kama Place, New Delhi .....

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Guidelines for processing of applications for financial assistance under the Central Sector Scheme named ‘Seva Bhoj Yojna’ of the Ministry of Culture – Reg. - GST

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..... I. Application for claiming reimbursement of the said taxes in FORM SBY-03 3.1 All applications 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 six 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 reimbursement of the said taxes in FORM SBY-03shall be filed once for each quarter in respect of all the locations within the State/Union territory, which are specified in Column 6 of FORM SBY-02, from where the claimant undertakes the specified activity. In case the claimant undertakes the specified activity from different locations situated in more than one Sta .....

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Guidelines for processing of applications for financial assistance under the Central Sector Scheme named ‘Seva Bhoj Yojna’ of the Ministry of Culture – Reg. - GST

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..... ount claimed does not exceed the limit specified in para 3.4(b)(iii) above. 4.2 The nodal officer may call for any document in case he has reason to believe that the information provided in the claim is incorrect or insufficient and further enquiry is required to be carried out before the sanction of the claim. 4.3 Where, upon examination of the application, the nodal officer is satisfied that the claimant is eligible for the reimbursement of the said taxes, he shall issue an order in FORM SBY-05 sanctioning the amount of reimbursement with full details of the Grant No. and the Functional Head (of Ministry of Culture) under which the amount is to be disbursed by the designated PAO. He shall also issue a payment advice in FORM SBY-06 for the eligible amount based on First-cum-First-serve basis with regard to the date of receipt of the complete application in FORM SBY-01. The Nodal Officer, in the capacity of Program Division, shall 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 sanc .....

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Guidelines for processing of applications for financial assistance under the Central Sector Scheme named ‘Seva Bhoj Yojna’ of the Ministry of Culture – Reg. - GST

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..... ong with its monthly summary in the format given in Table D below: Table C - Details of claimsfor financial assistance under SevaBhojYojnareceived and processed (Rs. in Lakhs) Sl. No . Claimant‟s name SB YUIN Date of receipt of application in FORM SBY-03 Date of issue of acknowledgment in FORM SBY-04 Date of issue of deficiency memo, if any Period to which the claim pertains Amount claimed Date of issue of order in FOR M SBY-05 Amount sanctioned Amount rejected Date of issue of Payment advice in FORM SBY- 06 1 2 3 4 5 6 7 8 9 10 12 13 Table D-Monthly summary of Financial Assistance under Seva Bhoj Yojna (For the month of ____) (Rs. in Lakhs) Opening balance Details of claims received Details of claims sanctioned Details of claims rejected Closing balance Number Amount Number Amount Number Amount No. Amt. For the month Up to the month For the month Up to the month For the month Up to the month For the mont h Up to the month For the month Up to the month For the month Up to the month No. Amt. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 5.3 The nodal officers shall send a monthly statement in Tables B and D to the Additional Director General, DGGST by the 10th of the following month. .....

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Guidelines for processing of applications for financial assistance under the Central Sector Scheme named ‘Seva Bhoj Yojna’ of the Ministry of Culture – Reg. - GST

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..... jna Scheme 1. Name of the charitable/religious institution 2. Permanent Account Number (PAN) 3. GSTIN (if applicable) 4. Address 5. Unique Enrollment Number allotted by the Ministry of Culture 6. SBY-UIN 7. Claim period (relevant quarter) From < Year > < Month > to < Year >< Month > 8. Amount Claimed (Rs.) Central Tax Integrated Tax (50% of the Integrated Tax paid) Total 9. Details of invoices: GSTIN of the supplier Invoice No. Date Taxable Value Central Tax claimed as reimbursement Integrated Tax claimed as reimbursement (50% of the Integrated Tax paid) Total tax claimed as reimbursement (5+ 6) 1 2 3 4 5 6 7 10. Details of Bank Account: Sl. No. Details 1. Bank Account Number 2. Bank Account Type 3. Name of the Bank 4. Name of the Account Holder/Operator 5. Address of Bank Branch 6. IFSC 7. MICR 11. Verification I/we _______ as an authorized signatory of << Name of organization >> hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. That I/we are eligible to claim financial assistance under the Seva Bhoj Yojna and that I/w .....

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Guidelines for processing of applications for financial assistance under the Central Sector Scheme named ‘Seva Bhoj Yojna’ of the Ministry of Culture – Reg. - GST

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..... eimbursement Claim Details Claim Period Date and Time of Filing Amount Claimed Central Tax Integrated Tax (50% of the Integrated Tax paid) Total Date: Place: (Signature of nodal officer) Name of the nodal officer: Designation of the nodal officer: FORM SBY-05 Order sanctioning/rejecting claim of reimbursement Order No.: Date: < DD/MM/YYYY > To ___________ (SBY-UIN) ___________ (Name of institution) ____________ (Address) Acknowledgement No.Dated………< DD/MM/YYYY > Order for reimbursement/rejection under the Seva Bhoj Yojna Scheme Sir/Madam, This has reference to your application for reimbursement of tax under the Seva Bhoj Yojna Scheme. Upon examination of your application, the amount of reimbursement sanctioned to youis as follows: Sl. No. Description Central Tax Integrated Tax (50% of the Integrated Tax paid) Total 1. Amount claimed 2. Amount sanctioned 3. Amount rejected 4. Reason(s) for rejection, if any 5. Net amount to be paid to the claimant I hereby sanction an amount of Rs. _________ to M/s___________having SBY-UIN as the amount of central tax and centre‟s share of integrated tax to be reimbursed under the Seva Bhoj Yojna Scheme, out of .....

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Guidelines for processing of applications for financial assistance under the Central Sector Scheme named ‘Seva Bhoj Yojna’ of the Ministry of Culture – Reg. - GST

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..... uly constituted committee on monthly basis. 2. OBJECTIVE Under the Scheme of ‘Seva Bhoj Yojna’ Central Goods and Services Tax (CGST) and Central Government‟s share of Integrated Goods and Services Tax (IGST) paid on purchase of specific raw food items by Charitable/Religious Institutions for distributing free food to public shall be reimbursed as Financial Assistance by the Government of India. 3. SCOPE This is a Central Sector Scheme for providing reimbursement of CGST and Central Government‟s share of IGST paid by charitable/religious institutions on purchase of specific raw food items for serving free food to public / devotees. The scheme shall be applicable only to such institutions which are eligible under the Scheme. 4. TYPE OF ACTIVITIES SUPPORTED UNDER THE SCHEME: Free ‘prasad’ or free food or free ‘langar’ / ‘bhandara’ (community kitchen) offered by charitable/religious institutions like Gurudwara, Temples, Dharmik Ashram, Mosques, Dargah, Church, Math, Monasteries etc. Financial Assistance will be provided on First-cumFirst Serve basis of registration linked to fund available for the purpose in a Financial Year. .....

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Guidelines for processing of applications for financial assistance under the Central Sector Scheme named ‘Seva Bhoj Yojna’ of the Ministry of Culture – Reg. - GST

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..... ee food to at least 5000 people in a calendar month. vii) The Institution/Organization blacklisted under the provisions of Foreign Contribution Regulation Act (FCRA) or under the provisions of any Act/Rules of the Central/State Government shall not be eligible for Financial Assistance under the Scheme. 7. PROCEDURE FOR ENROLMENT There shall be one time enrolment for eligible Charitable/Religious Institutions who apply under ‘Seva Bhoj Yojna Scheme’. The Ministry of Culture will enrol eligible Charitable/Religious Institutions for a time period ending with Finance Commission period i.e. till 31.3.2020 and subsequently the enrolment may be reviewed / renewed by the Ministry, subject to the performance evaluation of the institutions. Charitable/Religious Institution shall first register with Darpan Portal of NITI Aayog and get Unique ID generated by Darpan Portal (if not already obtained). Thereafter, the institution shall enrol itself in CSMS Portal on the Ministry of Culture‟s website www.indiaculture.nic.in in a prescribed format. Thereafter, the Charitable/Religious Institution shall apply “online” in the prescribed application form and upload require .....

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Guidelines for processing of applications for financial assistance under the Central Sector Scheme named ‘Seva Bhoj Yojna’ of the Ministry of Culture – Reg. - GST

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..... d free food every calendar month and shall maintain monthly purchase bills in this regard. 9. PROCEDURE FOR CLAIMING REIMBURSEMENT OF CGST (i) Single Authority: There will be a one (nodal) Central Tax officer in every State / Union territory (UT) for all purposes of the scheme. (ii) Registration with the Central Tax officer: After enrolling with the Ministry of Culture, the applicant shall submit an application in a specified form along with a copy of the registration certificate issued by the Ministry of Culture to the nodal Central Tax officer in the State/UT. The nodal Central Tax officer on receipt of the application and registration certificate, shall generate a Unique Identity Number (UIN) and communicate the same to the applicant. (iii) Timelines for refunds: All applications for reimbursements shall be submitted on a quarterly basis in a specified form and manner before the expiry of six months from the last day of the quarter in which the purchases have been made. (iv) Documents to be submitted: The following documents shall be submitted along with the application form: • Invoices issued by the suppliers for the purchases of specified items in para no. 5 above. • .....

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Guidelines for processing of applications for financial assistance under the Central Sector Scheme named ‘Seva Bhoj Yojna’ of the Ministry of Culture – Reg. - GST

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..... the assistance received from the Ministry of Culture and these will be subject to inspection/audit by the officers of the Ministry or any other agency designated by the Ministry. At the end of the Financial Year 2018-19, the Physical and Financial progress of the Scheme will be measured by the Ministry of Culture 14. PENALTIES IN CASE OF MISUSE OF ASSISTANCE /GRANT The members of the executive body of the entity /institution would be liable for recovery of misused grants. The organization /institution will also be blacklisted for misuse of funds, fake registration certificate, fake documents etc. All immovable and movable assets created from the Government grants would be taken over by local administration prescribed by the Ministry. The assistance provided by the Ministry of Culture shall be recovered with penal interest, apart from taking criminal action as per law. ************************* Annexure - B List of Nodal Officers S.No. State/UT Nodal Commissionerate Contact Address of the Commissionerate Nodal Officer Phone number and E-mail id of Nodal Officer 1 Andhra Pradesh Guntur CGST GST Bhavan, Kannavarithota, Guntur522004 Mr. K. Mahipal Chandra, Assistant Commissioner 0863- .....

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Guidelines for processing of applications for financial assistance under the Central Sector Scheme named ‘Seva Bhoj Yojna’ of the Ministry of Culture – Reg. - GST

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..... 34001 Mr. Debabrata Chatterjee, Assistant Commissioner 0651-2330218, debabrata.chaterjee@gmail.com 17 Karnataka Bengaluru (South) Bengaluru South Commissionerate, C.R. Building, Queen's Road, Bengaluru-560001 Mrs. Gayathri Chandra Menon, Assistant Commissioner 080-25522370 sd07.gst@gov.in 18 Kerala Kochi Central Revenue Building, I.S. Press Road, Kochi682018 Mr. Ashwin John George, Assistant Commissioner 0484-2533169 ashwinjohngeorge@gmail.com 19 Lakshadweep Kochi Central Revenue Building, I.S. Press Road, Kochi682018 Mr. Ashwin John George, Assistant Commissioner 0484-2533169 ashwinjohngeorge@gmail.com 20 Madhya Pradesh Bhopal Division - I Bhopal, Jail Road ParyawasBhawan, Bhopal Mr. Piyush Thorat, Assistant Commissioner 0755-2761620, piyushthorat19@gmail.com 21 Maharashtra Mumbai Central 4th Floor, GST Bhavan, 115, M.K.Road, Opp Churchgate Station, Mumbai-400020 Ms. Manpreet Arya, Additional Commissioner 022-26210384, manpreetarya@yahoo.co.in 22 Manipur Imphal CGST & CX Commissionerate, Imphal795001 Mr. R.K.Shurchandra Singh,Assistant Commissioner 0385-2460735, shurchandra.rk@gov.in 23 Meghalaya Shillong CGST & CX Commissionerate, Shillong793001 Mr. Om Prakash Tiwary, .....

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Guidelines for processing of applications for financial assistance under the Central Sector Scheme named ‘Seva Bhoj Yojna’ of the Ministry of Culture – Reg. - GST

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..... r@gov.in Annexure - C Procedure for Disbursal of Financial Assistance and Accounting Seva Bhoj Yojana (SBY), Ministry of Culture version date: 10/10/2018 Pr. Chief Controller of Accounts Central Board of Indirect Taxes& Customs Department of Revenue Ministry of Finance 1. Background: The Scheme of Financial Assistance under ‘Seva Bhoj Yojna’ (SBY) has been launched by the Ministry of Culture from the financial year 2018-19 vide Order No. 13-I/2018-US (S&F) dated 31st May 2018. Under this Scheme, the Government of India shall reimburse the CGST and Central government‟s share of IGST paid on the purchase of specific items by charitable institutions for distributing free food to the public. The Guidelines have been issued in this regard by Ministry of Culture vide F. No. 13-1/2016-US (S&F) dated 1st August 2018. 2. Authorization of Budget by Ministry of Culture: i) The budget under the Central Scheme of SBY will be authorized by the Ministry of Culture to CBIC in accordance with the LOA Module of PFMS. ii) The 15 digit accounting codes under the Charter of Accounts will be as follows. Grant No. : (Will change year to year) Major Head: Submajor / Minor Hea .....

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Guidelines for processing of applications for financial assistance under the Central Sector Scheme named ‘Seva Bhoj Yojna’ of the Ministry of Culture – Reg. - GST

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..... Authority, act as Program Division (PD) on PFMS platform iii) Where upon examination of the application of refund by the charitable institutions, the nodal officer is satisfied in respect of the correctness of the claim and that the reimbursement is due and payable to the applicant, he shall issue a sanction order in FORM SBY05 rejecting; or otherwise sanctioning the amount of reimbursement with full details of the Grant No. and the functional head (of Ministry of Culture) under which the amount is to be disbursed by the PAO. The Nodal Officer shall also issue the Payment Advice addressed to the concerned PAO in FORM SBY06. 6. Preparation of Bill by DDO & Payment by PAO under the Scheme: i) The Nodal Officer, in the capacity of Sanctioning Authority (recognized on PFMS as Program Division), shall ensure the availability of budget on PFMS, and thereafter enter the Sanction details (SBY05) and the details of Payment Advice (SBY06) as required in PFMS under his login access. He will also upload the scanned copy of the Sanction Order and Payment Advice and forward the same to the designated DDO. The DDO shall also first check the availability of budget and then generate a bill and .....

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Guidelines for processing of applications for financial assistance under the Central Sector Scheme named ‘Seva Bhoj Yojna’ of the Ministry of Culture – Reg. - GST

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