9911796707
TMI BlogReimbursement of SGST applicable on tickets of Movies.X X X X Extracts X X X X X X X X Extracts X X X X ..... Madam, 1. Government of Maharashtra has issued GRs regarding reimbursement, to the registered theatres, of the component of State Goods and Services Tax (SGST) prominently indicated in the ticket which was issued for the supply of service by way of admission to the exhibition of movies "Super 30" and "Mision Mangal" for the specified periods. Accordingly trade circulars 43T of 2019 dated 7th August 2019 and 48T of 2019 dated 13th Sept 2019 were issued in this regard. The Government of Maharashtra has now issued GRs regarding reimbursement of SGST in case of movies "Panipat" and "Tanhaji: The Unsung Warrior". In view of the above, the present circular is issued for instructions regarding the procedures. However, it is made clear that this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... indicate this reimbursement amount of ₹ 18/ which is equal to SGST in the ticket. Basic ticket price 200 Add-CGST 18 Add-SGST 18 Total= 236 Less- Discount on account of reimbursement to be claimed from Govt. of Maharashtra 18 Total price receivable from consumer 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 avail the benefit of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d cost of ticket is reduced accordingly. Jurisdictional officer may visit the theatre to verify whether theatre is passing on this benefit to consumer or not. 7. Mechanism for refund of SGST component paid by registered theatres- After filing the return under section 39 of MGST Act, 2017, registered theatre shall make an application to State jurisdictional officer for reimbursement of SGST component which he has paid in the return period in Annexure II within thirty days from the filing of return and payment of tax for the said period. If registered theatre is under jurisdiction of Central authority, then he will apply to concerned divisional Joint Commissioner of State Tax or to the locational administrative head of the office. Register ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efit of the scheme is assed on to consumer Theatre location Date 10. Whether the display board as per para (5) of Trade circular is displayed Name- Designation/ Status ANNEXURE-II Application for Refund of an amount equal to SGST component by registered theatre in case of movie________ (See GR No______________________________________________________________________) 1. GSTIN 2. Legal Name 3. Trade Name, if any 4. Address 5. Tax period Rate of ticket No. of ticket Net Taxable Turnover CGST SGST 6. Details of total Supplies effected under SAC 9996 7. Details in case of ticket of movie_______ 8. Out of column 7, details in case of ticket of movie ______wherein benefit is passed on to consumer 9. Amount of Refun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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