Standard Operating Procedure for processing Reimbursement of SGST on films by the Excise and Taxation Department - GST - States - ETD-070001/42/2022-GST CELL-ETD

Government of Haryana Excise and Taxation Department Dated: 20th April 2022 E-office No. 693632 To, All Joint Commissioners and Deputy Commissioners (GST) In the State of Haryana Standard Operating Procedure for processing Reimbursement of SGST on films by the Excise and Taxation Department The Government from time to time has provided for reimbursement of SGST on specific films (hereinafter read as films). Various representations have been received both from the trade and the field formations to provide for a uniform procedure to apply for such reimbursements. 1. It may be noted that these reimbursements are not mandated under any of the Acts being administered by the Excise and Taxation Department such as the HGST Act, HVAT Act or the Excise Act. These are independent executive orders passed after approval of the Hon ble Chief Minister s in concurrence with the Finance Department and are to be processed by the Excise and Taxation Department. 2. This reimbursement shall not be allowed for B2B supplies. 3. Only the registered person under GST who is issuing the invoice shall be eligible to apply for such reimbursement. 4. That applicant can only apply for reimbursement after filing FORM GSTR-1 and FORM GSTR3-B for the tax period in which he has declared and paid for the invoices for which the reimbursement has been claimed for. 5. The taxpayer shall apply to his jurisdictional proper officer in FORM AR-1 (enclosed): a. In cases where multiple cinema halls are running on a single GSTIN then in such cases the proper office of the ward in which the principal place of business lies shall process the application. In such cases, the proper officer shall ensure that the cinema halls for which reimbursement is being applied for are added as additional places of business in the GST registration. b. The proper officer shall check that the said taxpayer was active during the tax period for which the reimbursement is being applied for. c. The proper officer shall check that the said taxpayer has filed all his returns for the tax period for which the reimbursement is being applied for. The proper officer shall also check that the amount declared in B2C supplies in FORM GSTR-1/ FORM GSTR-3B shall be more than the amount for which the reimbursement has been claimed. d. Minimum 10 sample tickets to be verified by the proper officer. However, the proper officer is at liberty to take more samples of tickets or any other information that he deems fit for proper verification. 6. All taxpayers while applying for reimbursement shall also enclose a CA certificate in FORM AR-2 certifying the correctness of the reimbursement application. 7. The refund clerk in O/o of Concerned DETC (ST) of the proper officer will maintain record of application received and amount processed. 8. The reimbursement processing authority for any amount of reimburse ement shall be the Joint Commissioner (Range) for all such forms of reimbursements. The application shall be examined and processed by the proper officer who shall then send his recommendation to the Joint Commissioner (Range) for final order. 9. Separate guidelines will be issued on how to disburse these reimbursements. 10. It may be noted that a report in FORM AR-3 shall be send to the Head Office every month only by the Joint Commissioner (Range). It may also be noted that ETOs and DETCs should refrain from sending intra-district or intra-range communication casually to the Head Office. 11. If there is any challenge in the policy implementation of these instructions then request for clarification shall be routed through the proper channel i.e. Joint Commissioner (Range) to the Head Office. 12. This issues with the approval of the Additional Chief Secretary (Excise and Taxation), Government of Haryana Additional Commissioner (GST)