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TMI BlogGuidelines for processing of applications for financial assistance under the Central Sector Scheme named ‘Seva Bhoj Yojna’ of the Ministry of Culture – Reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... (hereinafter referred to as the said taxes ) on the purchase 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 Sche ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... three digit running number assigned by the jurisdictional nodal officer) shall be communicated 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s mentioning the unique enrolment number allotted by the Ministry of Culture and the SBY-UIN for the purchase of the specified items have been 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 SB ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... FORM SBY-02 Date of issue of FORM SBY-02 1 2 3 4 5 6 Table B Monthly Summary of issuance of SBY-UIN (For the month of ____) No. of applications received in FORM SBY-01 No. of SBY-UIN issued in FORM SBY-02 For the month Upto the month For the month 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.3 The nodal officers shall send a monthly statement in Tables B and D to the Additional Director General, DGGST by the 10th of the following month. 5.4 DGGST shall thereafter compile the information on an all-India basis, and communicate the same to the Under Secretary, S F Section, Ministry of Culture, with a copy to the Commissioner (GST) in the Board, by the 15th of the following month. 6. It is requested that suitable trade notices may be issued to publicize the contents of this Circular. 7. Difficulty, if any, in implementation of the above instructions may please be brought to the notice of the Board. Hindi version would follow. (Upender Gupta) Commissioner (GST) FORM SBY-01 Application for SBY-UIN 1. Name of the charitable/religious institution 2. Type of entity (as per para 6 (i) of the Guidelines on the Scheme for Financial Assistance under Seva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lment 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t no reimbursement on this account for the claim period has been received by me/us earlier. That in case the amount sanctioned is found to be ineligible, the same shall be paid back to the Government with interest and penalty, as provided in para 14 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. Signature of Authorised Signatory: Name: Designation / Status Date : Place : Enclosures: 1. Self-attested copies of the invoices issued by the suppliers for the purchases of the specified items mentioning the unique enrolment number allotted by Ministry of Culture and SBY-UIN; 2. A Chartered Accountant‟s Certificate certifying the following: a) Quantity, price and amount of central tax, State tax/Union territory tax or integrated tax paid on the purchase of the specified items during the quarter for which the claim is filed; b) The institution is involved in charitable/religious activities and the specified raw food items have been used for only distributing free food to the public/devotees during the claim period. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Amount rejected 4. Reason(s) for rejection, if any 5. Net amount to be paid to the claimant I hereby sanction an amount of Rs. _________ to M/s___________having SBY-UIN as the amount of central tax and centre‟s share of integrated tax to be reimbursed under the Seva Bhoj Yojna Scheme, out of a total amount of Rs. _______ claimed vide application no. __________ received in this office on ______________, for the claim period ________________. The amount payable will be debitable to the Functional Head ************ under Grant No .. of Ministry of Culture for the Financial Year , under which the budget has been authorized by the Ministry of Culture to the Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance. I hereby reject an amount of Rs. _________ from the said claim amount for reasons elaborated at Sl. No. 4 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 free langar / bhandara (community kitchen) offered by charitable/religious institutions like Gurudwara, Temples, Dharmik Ashram, Mosques, Dargah, Church, Math, Monasteries etc. Financial Assistance will be provided on First-cumFirst Serve basis of registration linked to fund available for the purpose in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt 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 Unique ID generated by Darpan Portal (if not already obtained). Thereafter, the institution shall enrol itself in CSMS Portal on the Ministry of Culture‟s website www.indiaculture.nic.in in a prescribed format. Thereafter, the Ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 submitted on a quarterly basis in a specified form and manner before the expiry of six months from the last day of the quarter in which the purchases ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spection 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 the Ministry of Culture shall be recovered with penal interest, apart from taking ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 771-2425636 [email protected] 9 Dadra and Nagar Haveli Daman 2nd Floor, Hani's Landmark, Vapi-Daman Road, Chala , Vapi, Gujarat Mr. B.P. Singh, Additional Commissioner, Daman 0260-2460502, [email protected] 10 Daman and Diu Daman 2nd Floor, Hani's Landmark, Vapi-Daman Road, Chala , Vapi, Gujarat Mr. B.P. Singh, Additional Commissioner, Daman 0260-2460502, [email protected] 11 Goa Goa GST Bhavan, EDC Complex, Patto, Panaji403001 Mr. S. K. Sinha, Additional Commissioner 0832-2437190, [email protected] 12 Gujarat Gandhinagar O/o the Commissioner, CGST, Gandhinagar Custom House,Near All India Radio, Navrangpura, Ahmedabad-380009. Dr. Amit Singal, Joint Commissioner 079-27540424, [email protected] 13 Haryana ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al CGST CX Commissionerate, Imphal795001 Mr. R.K.Shurchandra Singh,Assistant Commissioner 0385-2460735, [email protected] 23 Meghalaya Shillong CGST CX Commissionerate, Shillong793001 Mr. Om Prakash Tiwary, Assistant Commissioner 0364-2506758, [email protected] 24 Mizoram Aizawl CGST CX Commissionerate, Aizawl796001 Mr. L.Ralte, Deputy Commissioner 0389-2346515 , [email protected] 25 Nagaland Dimapur CGST CX Commissionerate, Dimapur-797112 Mr. Gopeswar Chandra Paul, Assistant Commissioner 0386-2351772, [email protected] 26 NCT of Delhi Delhi (South) 2nd 3rd Floor, EIL Annexe Building, BhikajiCama Place, New Delhi, Delhi 110066 Ms. Priyanka Gulati, Assistant Commissioner 011-40785842 [email protected] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 36 Uttarakhand Dehradun Office of the Commissioner, Central Goods Services Tax, E- Block, Nehru Colony, Dehradun Mr. A.S. Rawat, Assistant Commissioner 0135-2668668, [email protected] 37 West Bengal Kolkata (North) 180, Shanti Pally, Rajganda Main Road, Kolkata Mr. Shobhit Sinha, Assistant Commissioner 033-24416813, [email protected] 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 government‟s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tment of DDO code shall be forwarded by the O/o Pr. CCA, CBIC to O/o CGA. Once allotted, the same shall be conveyed by the O/o Pr. CCA to the concerned DDO, Nodal offices and Commissionerate. 5. Issuance of sanction by the Nodal Officers i) The Scheme envisages reimbursement of only Central GST and Central Government‟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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... signated PAOs and shared with the Pr. A.O, CBIC. The Pr. Accounts Office shall further share the report with the Pr. Accounts Office, Ministry of Culture for reconciliation purposes. ii) In the case of authorized budget is exhausted, the payments will not be made by the PAO till the budget is augmented by Ministry of Culture. iii) At the end of financial year, the Bills which are kept in abeyance for want of sufficient budget provisions will be returned to the concerned Divisions for revalidation and resubmission in next financial year with new e-Bill Number. 8 Recovery provisions in case of excess/ wrongful payment: In case of any excess/wrongful payment is made on the basis if the double sanction or for any other reason, the same will be recovered by the sanctioning authority from the beneficiary. The recovered amount will be received in the form of Banks‟ DD and will be deposited in the Government Accounts by the concerned DDO through Challans in the scheme Head of Seva Bhoj Yojana. The accounting of such recovery amount will be done by the PAO with whom the concerned DDO is mapped. - Circular - Trade Notice - Public Notice - Instructions - Office orders ..... X X X X Extracts X X X X X X X X Extracts X X X X
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