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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.

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..... children are not impaired, 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 (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 owner/ /exhibitor or cinema owner shall neither make any increase in the base .....

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..... from the end of the said period 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 (viewer) for the exhibition of said film during said period and the difference between tax .....

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..... 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. Pranab G. Bhat, Under Secretary, Finance (R C). Porvorim, 1st November, 2022. - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TM .....

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