Reimbursement of SGST applicable on tickets of Super 30 movie

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..... n important social message in the field of education is released throughout India. To promote this social message, Government of Maharashtra has issued above referred GR wherein Government is going to reimburse to the registered theatre the component of State Goods and Services Tax (SGST) prominently indicated in the ticket which is issued for the supply of service by way of admission to the exhibition of movie Super 30 during the period 31st July 2019 to 31st December 2019. Copy of the above referred GR is available on the website www.maharashtra.gov.in with unique code 201907311756334605. 2. Registered theatre after indicating CGST and SGST in the price of ticket shall reduce the ticket price by amount equal to SGST in order to .....

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..... 218 3. The registered theatre shall pay the tax, SGST as well as CGST, in a regular manner. If the registered theatre has recovered full amount from consumer without reducing the amount equal to SGST, then no refund of such amount will be granted to the theatre. In order to claim refund of SGST paid, the registered theatre is required to pass on the benefit of this scheme to the consumer. 4. Every registered theatre which is going to take the benefit of this scheme shall communicate the details as given in Annexure I through email on mail id sgstsuper30@gmail.com within seven days from the publication of this circular or within seven days from the date on which theatre started passi .....

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..... theatre has fulfilled all the conditions prescribed in above referred Government Resolution. After due verification, refund will be disbursed to the registered theatre. The refund shall be disbursed within 30 days of the application referred to para 6 (3.1) of this circular. 7. This Trade Circular is clarificatory in nature. Difficulty if any, in the implementation of this Circular may be brought to the notice of the office of the Commissioner of State Tax, Maharashtra. Yours faithfully, (Rajiv Jalota) Commissioner of State Tax, (GST) Maharashtra State, Mumbai. - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India .....

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