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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 CultureX X X X Extracts X X X X X X X X Extracts X X X X ..... Ministry of Culture has introduced a Central Sector Scheme called the Seva Bhoj Yojna (hereinafter referred to as the Scheme ) for the reimbursement of central tax and the Central Government's share of integrated tax paid (hereinafter 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 of August. 2018. The detailed guidelines issued in this regard by the Ministry of Culture vide F. No. 13- 1/2018-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 purpo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Unique Enrolment Number by the Ministry of Culture, a unique ten digit SBY- UIN, in the format of XX/YYYYY/ZZZ (where XX stands for the two digit State Code, YYYYY stands for the five digit Unique Enrolment Number allotted by the Ministry of Culture and ZZZ stands for the three digit running number assigned by the jurisdictional nodal officer) shall be communicated to the applicant in FORM SBY- 02 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 FROM 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 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 cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be communicated to the claimant requiring him to file a fresh application after rectification of such deficiencies within a period of 15 days from the date of receipt of the said communication. IV. Processing of application filed in FORM SBY-03 4.1 While processing the application filed in FORM SBY-03, the nodal officer shall verify the following: a) Invoices 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ations for obtaining SBY-UIN in FORM SBY-01. and its issuance thereof in FORM SBY-02 shall be recorded in the format given in Table A below, along with its monthly summary in the format given in Table B below: Table A - Details of applications for SBY-UIN and its grant thereof Sl.No. Claimant s name Unique ID given by the Ministry of Culture Date of receipt of application in FORM SBY-01 SBY-UIN issued in 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 No. of SBY-UIN issued in FORM SBY-01 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Amount Number Amount Number Amount No. Amt. For the month Upto the month For the month Upto the month For the month Upto the month For the month Upto the month For the month Upto the month For the month Upto the month No. Amt. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 5.3 nodal officers shall send ..... X X X X Extracts X X X X X X X X Extracts X X X X
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