TaxTMI 
TaxTMI 
Guidelines for processing of applications for financial assistance under the Central Sector Scheme named ‘Seva Bhoj Yojna’ of the Ministry of Culture – Reg.
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....e of certain raw food items namely, ghee, edible oil, sugar/ burra/ jaggery, rice, atta/ maida/rava/flour and pulses (hereinafter referred to as the "specified items") used for distributing 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 Annex....
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....ommunicated to the applicant in FORM SBY02 within seven days from the receipt of the complete application in FORM SBY-01 by the nodal officer. III. 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 undert....
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.... submitted; b) The amount claimed as reimbursement is on account of the said taxes paid on the purchase of the specified items during the claim period; c) The amount 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 exten....
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....th Upto the month 1 2 3 4 5.2 The details of all the applications for reimbursement of the said taxes received in FORM SBY-03 and its processing shall be recorded in the format given in Table C below along 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 ....
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.... State/Union territory where activity of distribution of free food to public is undertaken 7. Unique Enrollment Number allotted by the Ministry of Culture 8. Seva Bhoj Yojana Unique Identification Number(SBY-UIN) 9. Date of issue of SBY-UIN Signature Date Name Designation Office FORM-SBY-03 Application for reimbursement of tax under the SevaBhojYojna 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 Ban....
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....ns laid down in para 6 of the Guidelines on the Scheme for Financial Assistance under 'Seva Bhoj Yojna' issued by the Ministry of Culture, vide F.No. 13-1/2018-US (S&F) dated 01.08.2018. FORM SBY-04 Acknowledgment Applicant‟s Name: SBY-UIN: Acknowledgement Number : Applicant‟s Name : Your application for reimbursement is hereby acknowledged against Reimbursement 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 Centr....
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....August, 2018 GUIDELINES ON SCHEME FOR FINANCIAL ASSISTANCE UNDER 'SEVA BHOJ YOJNA' 1. TITLE The scheme shall be known as 'SEVA BHOJ YOJNA'. The Scheme shall be applicable within the territorial jurisdiction of India. The Scheme will remain open from 1st to 15th of every month. Thereafter, the scrutiny of the applications received will be carried out by duly 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 fre....
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....e day of application. For this purpose, entities shall furnish a self- certificate. v) Financial Assistance under the scheme shall be given only to those institutions which are not in receipt of any Financial Assistance from the Central/State Government for the purpose of distributing free food: self- certificate. vi) The institutions shall serve free 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 U....
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....Institution for distribution of Free Food shall be distinct from accounts maintained for the purpose of Food/Prasad sold to public/devotees. (ii) The bills produced by the Institution for re-imbursement shall be mandatorily in the name of registered charitable/religious Institution. (iii) The Institution shall provide total number of people/persons provided 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 submit....
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....fund Sanction Order will be issued by the GST Authority. 13. INSPECTION AND MONITORING Inspection would be carried out by Ministry officials or its authorized representatives every year at least in 5% of the cases. The concerned State Govt./UTs Administration, District Collector/Dy Commissioner and State GST authorities will also monitor the scheme. The Institutions /Organizations shall maintain separate account for 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 t....
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....o. 36-37, Sector-32, Gurugram Mr. Raj Karan Aggarwal, Assistant Comissioner 0124-2380269, Aggarwalrajkaran@gmail.com 14 Himachal Pradesh Shimla Camp at Plot No. 19 Sector 17-C, C.R Building Chandigarh Mr.Nikhil Kumar Singh, Assistant Commissioner 0172-2704196, nikhil.singh@icegate.gov.in 15 Jammu and Kashmir Jammu OB-32, Rail Head Complex, Jammu Mr.Jaypal J, Assistant Commissioner 0191-2475320, prakash.online1984@gmail.com 16 Jharkhand Ranchi 5th Floor, C.R.Building, 5- A, Main Road, Ranchi834001 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 Bhopa....
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.... & CX Commissionerate, Agartala799001 Mr. S.K.Mazumdar, Assistant Commissioner 0381-2304099 , sanjoymaz85@gmail.com 35 Uttar Pradesh Lucknow 7-A, Ashok Marg,Lucknow-226001 Mr. Avijit Pegu, Assistant Commissioner 0522-2233001, avijit.pegu@icegate.gov.in 36 Uttarakhand Dehradun Office of the Commissioner, Central Goods & Services Tax, E- Block, Nehru Colony, Dehradun Mr. A.S. Rawat, Assistant Commissioner 0135-2668668, sanjay2.shukla@icegate.gov.in 37 West Bengal Kolkata (North) 180, Shanti Pally, Rajganda Main Road, Kolkata Mr. Shobhit Sinha, Assistant Commissioner 033-24416813, Shobhitsinha.jsr@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 governm....
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....ernment‟s share of Integrated Tax (IGST). The applications for reimbursements of such taxes shall be processed by the nodal officer in each State/UT. [The officers who have been designated as nodal officers for the purpose of facilitating the processing of refund claims for UIN entities as Circular No. 36/10/2018-GST dated 13th March 2018 shall act as nodal officers for the purpose of this scheme also.] (As per para 1.2 of Circular no. dated issued by CBIC) ii) Existing Nodal Officer(s) appointed for UIN entities will process the applications under the SBY Scheme and they shall, in their capacity as Sanctioning 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 ....