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Reimbursement of State GST collected on exhibition of cinematographic film titled “Take It Easy” in the State of Goa for 30 days from the date of release of the movie. - GST - States - 38/1/2017-Fin(R&C)(Film-2)/943

Extract

..... mpaired, has decided to promote the exhibition of cinematographic film titled ‘Take It Easy’ 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 ‘Take It Easy’ (hereafter referred as said film) in the State of Goa for 30 days from the date of release of movie .....

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Reimbursement of State GST collected on exhibition of cinematographic film titled “Take It Easy” in the State of Goa for 30 days from the date of release of the movie. - GST - States

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..... amp;C)(Film-2)/943 dated 1st November, 2022 in anticipation of reimbursement”. 3) Exhibitor or cinema owner shall file returns as per GST Act and Rules made thereunder. 4) Exhibitor or cinema owner shall deposit the tax (CGST+SGST) chargeable on the admission/ /entry fee for exhibition of the said film while filing the returns. 5) The State GST part, although not collected from the recipients shall be paid by the Taxpayer (exhibitor or cinema owner as the case may be) as per prevailing GST .....

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Reimbursement of State GST collected on exhibition of cinematographic film titled “Take It Easy” in the State of Goa for 30 days from the date of release of the movie. - GST - States

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..... ax collected for which the exhibitor or cinema owner is eligible for reimbursement as per this Order; (e) Exhibitor or cinema owner shall show the proof of not having collected the State GST amount from recipient/consumer (viewer) for the exhibition of said film during said period; (f) The State GST payable or paid prior to the date of said period mentioned in this order or collected after the expiry of said period shall not be eligible for reimbursement; (g) The claims for reimbursement of the .....

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Reimbursement of State GST collected on exhibition of cinematographic film titled “Take It Easy” in the State of Goa for 30 days from the date of release of the movie. - GST - States

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..... r. 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. Pranab G. Bhat, Under Secretary, Fi .....

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Reimbursement of State GST collected on exhibition of cinematographic film titled “Take It Easy” in the State of Goa for 30 days from the date of release of the movie. - GST - States

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